MEMORANDUM AND ORDER
VAN BEBBER, Chief Judge.
This matter comes before the court on defendant's objections to the Proposed Findings of Fact and Conclusions of Law submitted to the court by Bankruptcy Judge Flannagan, pursuant to 28 U.S.C. § 157(c)(1) and Bankruptcy Rule 9033. Plaintiff opposes defendant's objections and moves for adoption of the proposed findings. For the reasons set forth below, the proposed findings are adopted.
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