MEMORANDUM AND ORDER
NICKERSON, District Judge:
This is an appeal by the United States from a September 14, 1992 order of United States Bankruptcy Judge Dorothy Eisenberg dismissing an adversary proceeding brought by the United States to obtain funds now held in an escrow account.
The funds represent amounts owed by the New York State Office of Mental Retardation and Developmental Disabilities (the State Office) to Federation of Puerto Rican Organizations...
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