OWENS, Chief Judge:
Before the court is an appeal by the United States of two orders issued by the United States Bankruptcy Court for the Middle District of Georgia. Appellant presents the following issues for review on appeal: (1) whether the bankruptcy court had subject matter jurisdiction over this turnover proceeding; (2) whether the bankruptcy court should have abstained and deferred this matter to another court; (3) whether appellee Peoples Bank is protected...
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