MEMORANDUM OF DECISION AND ORDER
SPATT, District Judge.
These related bankruptcy appeals arise from the decision of United States Bankruptcy Judge Dorothy Eisenberg in the procedurally consolidated adversary proceedings brought in the cases In re Frank Santora Equip. Corp. & Santora Crane Serv., Inc., Cas Nos. 892-83119478, 892-83118-478 (Bankr.E.D.N.Y. Oct. 13, 1996), denying the motions of the defendants, Sequa Financial Corporation ("Sequa...
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