MEMORANDUM OPINION AND ORDER
EDMOND E. CHANG, District Judge.
The appellants in this bankruptcy appeal are creditors Fidelity & Deposit Company of Maryland (F&D) and Zurich American Insurance Company (along with its subsidiaries, collectively referred to as Zurich). The creditors appeal from an order of the bankruptcy court that in effect ratified the substantive consolidation of a number of their claims against Debtor Kimball Hill, Inc. and its...
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