MEMORANDUM and ORDER
ELFVIN, District Judge.
Presently before this Court is an appeal by defendants-appellants Town of Albion and Town Board of the Town of Albion (collectively, "the Town") from an order of the Bankruptcy Court dated December 12, 1996 ("the December 12 Order") that denied the Town's motion to dismiss this adversary proceeding. For the reasons set forth below, the December 12 Order will be affirmed.
For purposes of the instant appeal...
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