MEMORANDUM OPINION AND ORDER
PAUL G. GARDEPHE, District Judge.
On May 17, 2007, the Bankruptcy Court issued a judgment against Appellant Best Payphones, Inc. ("Best") awarding Appellee Manhattan Telecommunications Corp. ("MetTel") $238,082.43 plus interest. ("5/17/07 Written Order") Pending before the Court is Best's appeal from the Bankruptcy Court's judgment. For the reasons stated below, the appeal is denied.
BACKGROUND
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