FINDINGS OF FACT AND CONCLUSIONS OF LAW
GEORGE L. PROCTOR, Bankruptcy Judge.
1. TSG, TMG and TSG80 were three New York limited partnerships (sometimes referred to herein as the "Limited Partnerships") that were formed by Charles Agee Atkins. These Limited Partnerships were the general partners of The Securities Groups ("Groups"), a New York general partnership.
2. Groups began its operations as a joint operating account which coordinated the activities...
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