MEMORANDUM OPINION
WILLIAM F. STONE, Jr., Bankruptcy Judge.
The matter before the Court is the timely filed motion on behalf of Community Trust Bank to reconsider the Court's memorandum opinion and order of March 21, 2002. The Court will treat such motion as one to alter or amend its judgment as provided by Bankruptcy Rule 9023 (F.R.C.P.59(f)).
In addition to reiterating its prior arguments...
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