MEMORANDUM OPINION
WILLIAM S. HOWARD, Bankruptcy Judge.
This matter is before the Court on Cross-Motions for Summary Judgment filed herein by the trustee and the defendants. The parties having submitted briefs and an Agreed Stipulation of Facts, an Order Submitting Upon the Record was entered on April 17, 1995. This Court has jurisdiction of this matter pursuant to 28 U.S.C. § 1334(b); it is a core proceeding pursuant to 28 U.S.C. § 157...
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