MEMORANDUM AND ORDER
MORAN, Chief Judge.
This case is an appeal from a decision of the United States Bankruptcy Court pursuant to 28 U.S.C. § 158(a). Appellee Aetna Bank (Aetna) and appellants Thomas and Karen Dvorak (the Dvoraks) are among many parties involved in a dispute over proceeds from the liquidation of property formerly owned by the McDonald Creek Development Company (McDonald Creek), the debtor in bankruptcy. On January 10, 1994, Aetna...
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