MEMORANDUM AND ORDER
BECHTLE, District Judge.
Presently before the court are the appeal of appellants Seaway Painting, Inc. ("Seaway") and Cornell and Company, Inc. ("Cornell") and cross-appeal of appellee and cross-appellant D.L. Smith Company ("D.L. Smith") from a final judgment in a core proceeding in the United States Bankruptcy Court for the Eastern District of Pennsylvania ("Bankruptcy Court").
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