MEMORANDUM AND ORDER
ALLEN SHARP, District Judge.
The instant appeal is brought from the entry of a final judgment by the United States Bankruptcy Court. This Court has jurisdiction over this matter pursuant to 28 U.S.C. § 158(a). The Bankruptcy Court entered its Amended Judgment, which was a final judgment, on December 11, 2003 and Appellants 1st Source Bank ("Bank"), and the United States of America ("IRS") timely filed its Notice of Appeal on or...
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