MEMORANDUM OPINION
CRAIG A. GARGOTTA, Bankruptcy Judge.
This is the decision of the Court after a bench trial held December 11, 2008. This proceeding arises in a case referred to this Court by the Standing Order of Reference entered in this District and is determined to be a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(A)(matters concerning administration of the estate) and (O)(determine an interest of the bankruptcy estate). The Court is...
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