MEMORANDUM
R. ALLAN EDGAR, District Judge.
These cases constitute a consolidated appeal from a final decision by the United States Bankruptcy Court. Appellants Trustee, Richard P. Jahn ("Trustee") and Cohutta Banking Company ("Cohutta") (collectively "Appellants") bring these appeals pursuant to 28 U.S.C. § 158(a) and Federal Rule of Bankruptcy Procedure 8001. See Case Nos. 1:10cv17, 1:10cv27. Because these cases represent the same issues...
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