OPINION AND ORDER
PIERAS, Senior District Judge.
The Court has before it an appeal pursuant to 28 U.S.C. § 158(a) from the October 26, 1999 ruling entered by the Hon. Sara de Jesús, of the United States Bankruptcy Court for the District of Puerto Rico, allowing Teresa Vázquez Botet's ("Appellee") claim for $46,000.00 ("Claim No. 21") against John A. Zerbe's ("Appellant") objection, and awarding the same. The parties disagree as to the...
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