MEMORANDUM OPINION
J. MICHAEL DEASY, Bankruptcy Judge.
On November 16, 2001, the Court held a hearing on a Motion by the Town of Jaffrey for Summary Judgment and for Abstention (the "Motion for Summary Judgment" or the "Motion for Abstention" respectively) filed by the Town of Jaffrey, New Hampshire (the "Town"). After hearing from all parties, the Court set a schedule for submitting post-hearing briefs and took...
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