MEMORANDUM OPINION AND ORDER
MONTGOMERY, District Judge.
I. INTRODUCTION
This matter is before the undersigned United States District Judge on Plaintiffs St. Paul Academy and Summit School ("SPA"), the Alice French Trust, and the Richard French Trust's ("Plaintiffs") Appeal [Docket No. 1] of an Order issued by the Honorable Dennis D. O'Brien, United States Bankruptcy Judge for the District of Minnesota, on July 26, 2005.
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