MEMORANDUM OPINION
ROBERT L. JONES, Bankruptcy Judge.
The Court issues its Findings of Fact and Conclusions of Law in this adversary proceeding. Trial was held January 23, 2012 to January 25, 2012. Upon the approved stipulation of the parties, on February 13, 2012, the Court received and admitted into evidence exhibits admitted at the hearing on the motion for substantive consolidation held in the AHF Development, Ltd. case...
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