MEMORANDUM OPINION ON PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT
ROBERT A. MARK, Bankruptcy Judge.
This adversary proceeding came to be heard on plaintiffs' motion for summary judgment. On December 10, 1992, the Court announced its ruling partially granting the motion and advising that the oral ruling would be supplemented by a written opinion. This opinion supplements and expands upon the Court's ruling at the December 10, 1992 hearing.
I.
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