ORDER
MOORE, District Judge.
Before the Court is Appellant's Initial Brief and Argument (Dkt.5), to which Appellees filed a Response (Dkt.10). Appellant is appealing the Bankruptcy Court's Judgment, dated April 18, 2005, entered pursuant to Findings of Fact and Conclusions of Law of the same date (Dkt. 2, Attachment 2), that a Portable Warehouse Operating Lease between Appellant and Appellees is a financing arrangement and not a true lease.
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