MEMORANDUM OPINION
GOLDBERG, District Judge.
This case involves cross appeals pursuant to 28 U.S.C. § 158 filed by Eric R. DiNallo, Superintendent of Insurance for the State of New York, who was acting as Liquidator of Nassau Insurance Company, and Jeanne S. Diloreto. The issues before us are whether the Bankruptcy Court committed an error of law, engaged in clear error in applying the facts or abused its discretion in awarding attorney's fees...
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