MEMORANDUM OPINION
MENCER, District Judge.
The instant matter is before the Court on appeal from a final order of the federal bankruptcy court dated December 6, 1988. This Court exercises jurisdiction pursuant to 28 U.S.C. § 158(a). Our review of issues of law is de novo and findings of fact shall not be set aside unless found "clearly erroneous." See Paradise Hotel Corp. v. Bank of Nova Scotia,
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