OPINION & ORDER
PIERAS, District Judge.
The Court has before it an appeal pursuant to 28 U.S.C. § 158(a) (1993) from the Bankruptcy Court's Opinion and Order approving the trustee's disbursement of proceeds. The issue before the Court is whether the garnishment of funds due to a purported creditor of a debtor in a bankruptcy case constitutes the same as the attachment of the mortgage notes held by that purported creditor. The Bankruptcy Court...
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