MEMORANDUM OPINION AND ORDER
MCKINLEY, District Judge.
This matter is before the Court on appeal by Appellant, M & I Bank, FSP, from the judgment of the Bankruptcy Court MN 4]. Pursuant to 28 U.S.C. § 158(a), this Court is vested with jurisdiction to hear appeals of: the. United States Bankruptcy Court for the Western District of Kentucky. For the reasons set forth below, this Court reverses the decision of the Bankruptcy Court.
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