MEMORANDUM AND ORDER
SHANSTROM, Chief Judge.
Pending before this Court is a bankruptcy appeal. On September 26, 1994, Honorable John L. Peterson, United States Bankruptcy Judge, entered judgment in favor of Craig Martinson, Chapter 7 Trustee of the estate of William Edward Towe (trustee), and against William Edward Towe (Edward Towe), Towe Farms, Inc. (Towe Farms), Towe Foundation, Towe Antique Ford Foundation (TAFF), and The Heartland Trust (Heartland Trust...
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