MEMORANDUM OPINION and ORDER
GIBSON, District Judge.
This matter comes before the Court on Westmoreland Human Opportunities, Inc.'s (WHO/Appellant) appeal from the Order of the Bankruptcy Court dated June 20, 2002 entering judgment in favor of James R. Walsh, Trustee of the Bankruptcy Estate of Life Service Systems, Inc. (Appellee) against WHO in the amount of $135,653.00. The Court has jurisdiction over this appeal in accordance with 28 U.S.C. &...
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