MEMORANDUM OPINION
CEDARBAUM, Judge.
On January 2, 2003, I denied appellant Robert Burton's motion to vacate the dismissal of his bankruptcy appeal. Burton v. Schachter, 02 Civ. 6982, 2003 WL 40472 (S.D.N.Y. Jan. 2, 2003). The Second Circuit vacated and remanded that order for further consideration of whether Burton's failure to perfect his appeal was the product of "excusable neglect." Burton v. Schachter, No. 03-5026, 2004 WL 1179253...
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