Memorandum of Opinion and Order
GAUGHAN, District Judge.
This matter is before the Court upon the Notice of Appeal filed by Miracle-Ear, Inc., Giannetto Giannetti and Sears Roebuck and Company from the Judgment and Order of the Bankruptcy Court entered on August 1, 2005, and the Notice of Cross-Appeal of that decision filed by M.D. Consultants, Inc. For the following reasons, the Bankruptcy Court's Order is...
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