MEMORANDUM
LOWELL A. REED, Jr., District Judge.
The present case comes as an appeal from a final order of the bankruptcy court. This court has jurisdiction to hear such appeals pursuant to 28 U.S.C. § 158(a), and Bankruptcy Rule 8001. For the reasons stated below, I affirm the decision of the bankruptcy judge.
Introduction
Alfred and Irwin Stelweck are two of the officers and owners of E & S Comfort, Inc. (E & S). E &...
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