MEMORANDUM OPINION
COHILL, Chief Judge.
Presently before the Court is an appeal from the United States Bankruptcy Court for the Western District of Pennsylvania of an action to determine the priority of the parties to the remainder of the Debtor's estate. We have jurisdiction pursuant to 28 U.S.C. § 158 and Bankruptcy Rule 8001.
ISSUES
The parties have presented the following issues: 1) Whether the bankruptcy court correctly held that...
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