OPINION AND ORDER
SPATT, District Judge.
This is a consolidated appeal from two orders of the Bankruptcy Court, Judge Robert J. Hall, dated January 22, 1993, granting the respective motions of appellee The Dime Savings Bank, FSB ("Dime") to have two Receivers be excused from the turnover requirements of section 543(a) and (b) of the Bankruptcy Code, 11 U.S.C. § 543(a) and (b). Jurisdiction over this appeal is based on 28 U.S.C. § 158.
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