ORDER
BUCKLEW, District Judge.
This cause comes before the Court on the United States of America's appeal from the United States Bankruptcy Court's Order on Remand entered January 27, 2000. (B.C. Dkt. 79). Briefs have been filed by both parties, and appellant has also filed a Reply Brief. (B.C. Dkt. 5,6 & 7).
In 1982, appellee Frank P. Macagnone ("Macagnone") formed American Management and Development...
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