MEMORANDUM OPINION
FARNAN, District Judge.
Before the Court is an appeal by Donald F. Walton, Acting United States Trustee for Region 3 (the "Trustee") and a cross-appeal by the Post-Confirmation Committee of Unsecured Creditors of GC Companies, Inc. (the "Committee") from the March 18, 2002 Order (the "Order") of the Bankruptcy Court. By its Memorandum Opinion and Order, the Bankruptcy Court confirmed the Debtors' First Amended Joint Plan of Reorganization...
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