MEMORANDUM AND ORDER
FOREMAN, Chief Judge:
This matter is an appeal from a Memorandum and Order of the bankruptcy court, which ruled in favor of appellee L.P. Maun, M.D., Ltd., formerly known as Maun-Salyapongse, Ltd. ("debtor") and against appellant Dr. Amorn Salyapongse ("Salyapongse") on the debtor's Second Amended Complaint to Collect Revenues.
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