OPINION AND ORDER
KAREN K. CALDWELL, District Judge.
The Appellants Howell Properties, LLC and Kinzer Drilling Company, LLC (together "Howell-Kinzer") appeal from an order by the bankruptcy court denying Howell-Kinzer's claim against the bankruptcy estate in the amount of $1,287,846.70 [Bankruptcy Action No. 09-70011, DE 1401] and an order entered by the bankruptcy court denying Howell-Kinzer's motion to alter or amend the original...
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