MEMORANDUM OPINION AND DECISION
RICHARD L. SPEER, Bankruptcy Judge.
This cause comes before the Court upon Plaintiffs' Motion for Summary Judgment. The Court has reviewed the written arguments of Counsel, supporting memorandum, and exhibits, as well as the entire record of the case. Based upon that review, and for the following reasons, this Court finds that Plaintiffs' Motion for Summary Judgment should be granted.
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