MEMORANDUM OPINION
DOWD, District Judge.
I. INTRODUCTION
Appellant, the Great-West Life & Annuity Assurance Company ("Great-West"), pursuant to 28 U.S.C. § 158(a) and Bankruptcy Rule 8001(b), appeals from the September 1, 1993 Memorandum of Decision and Order of Northern District of Ohio, Chief Bankruptcy Judge, James H. Williams. Appellee, Chapter 11 debtor in possession, Parke Imperial...
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