MEMORANDUM OPINION
ROBERT McGUIRE, Chief Judge.
On May 9, 1994 came on to be heard the motion of T.F. Stone Companies, Inc., a reorganized debtor ("Debtor" or "Plaintiff") for summary judgment and the cross motion for summary judgment filed by Lucy Harper, County Treasurer of Bryan County, Oklahoma ("Bryan County" or "Defendant"). Pursuant to Bankr.R. 7052, the following are the Court's findings of fact and conclusions of law in connection with such...
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