MEMORANDUM OPINION AND ORDER
SPRIZZO, District Judge.
The above-captioned appeals and cross-appeals are taken from orders of the United States Bankruptcy Court for the Southern District of New York, Arthur J. Gonzalez, J., dated April 22, 1997, and April 30, 1997, denying, respectively, a motion by The Equitable Life Assurance Society of the United States and related entities (collectively "Equitable") seeking immediate payment by the above-captioned debtors...
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