MEMORANDUM OPINION
J. FOY GUIN, Jr., United States District Judge.
This cause is before the court on appeal from an order by the Bankruptcy Court for the Northern District of Alabama entering judgement in favor of the Appellee/Debtor and against the Appellant on its complaint in Adversary Proceeding 04-40414. The court has jurisdiction pursuant to 28 U.S.C. §§ 158 and 1334.
STANDARD OF REVIEW
"In reviewing a bankruptcy...
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