MEMORANDUM REGARDING APPEAL OF BANKRUPTCY ORDER
PONSOR, District Judge.
I. INTRODUCTION
This appeal arises out of a bankruptcy proceeding brought pursuant to Chapter 11 and, ultimately, Chapter 7 of the United States Code on behalf of J.F.D. Enterprises, Inc. ("JFD" or "Debtor"). Following the liquidation of JFD for approximately $131,000, Joseph F. DiStefano ("Mr. DiStefano") and his wife Patricia A. DiStefano ("Mrs. DiStefano")...
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