MEMORANDUM AND ORDER
FREEDMAN, Senior District Judge.
I. INTRODUCTION
Before the Court is a bankruptcy appeal brought by the Massachusetts Housing Finance Agency ("the MHFA") against Indian Motocycle Associates Limited Partnership and Indian Motocycle Associates III Limited Partnership (respectively, "Indian" and "the Debtor"). The MHFA seeks reversal of the Bankruptcy Court's refusal to compel the Debtor to restore certain funds that it...
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