SUPPLEMENTAL MEMORANDUM OPINION
DUNCAN W. KEIR, Bankruptcy Judge.
In this case, a motion for relief from stay was brought by Massachusetts Mutual Life Insurance Company ("Mass Mutual"). After three days of evidentiary hearing, on January 7, 1998, this court entered its Memorandum Opinion and Order granting relief from stay in this matter ("Memorandum Opinion" and "Relief Order", respectively). Debtor appealed the Relief Order to the United States...
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