MEMORANDUM AND ORDER
YOUNG, District Judge.
I. INTRODUCTION
This opinion addresses two bankruptcy appeals that were consolidated because they present the same legal issue. Both cases originate in adversary proceedings pertaining to Chapter 7 bankruptcy filings. In these proceedings, the plaintiffs, Timothy P. Perkins ("Perkins") and Brian S. Fahey ("Fahey") (collectively, the "Debtors"), seek a determination that their income liabilities...
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