ORDER AND REASONS
STANWOOD R. DUVAL, JR., District Judge.
Before the Court is an Appeal and Cross-Appeal from bankruptcy court heard pursuant to the Court's authority over bankruptcy appellate proceedings under 28 U.S.C. § 158(a). After reviewing the record, pleadings, memoranda, and relevant law, the Court hereby affirms the decision of the bankruptcy court.
I. BACKGROUND
The Bankruptcy...
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