MEMORANDUM OPINION AND DECISION
RICHARD L. SPEER, Bankruptcy Judge.
This cause comes before the Court upon the Plaintiffs Motion for Partial Summary Judgment and the Defendant's Response thereto together with the Defendant's Cross Motion for Summary Judgment. This Court has now had the opportunity to review the arguments of counsel, the exhibits as well as the entire record in the case. Based upon that review, and for the following reasons, the Court...
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