FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION
ALEXANDER L. PASKAY, Chief Judge.
THIS IS a Chapter 7 case and the matter under consideration is an Amended Complaint filed by Thomas S. Heidkamp, Trustee (Plaintiff), against Nancy Galliher and Bankers Trust Company (Defendants). The Amended Complaint was further amended by stipulation of the parties to
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