OPINION AND ORDER
FUSTE, District Judge.
Appellants, Puerto Rico Telephone Company ("PRTC") and Celulares Telefónica de Puerto Rico, Inc. ("Celulares Telefónica"), appeal a decision of the bankruptcy court in a proceeding involving Appellee, Advanced Cellular Systems, Inc. ("Advanced Cellular"), pursuant to 28 U.S.C. § 158(a) (1988). Both sides have submitted briefs and supplementary documentation in support of their respective positions...
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