OPINION1
MARY F. WALRATH, Bankruptcy Judge.
Before the Court is a matter remanded from the District Court on the appeal of our decision dated July 17, 2013, granting judgment in favor of Jeoffrey L. Burtch, the chapter 7 trustee (the "Trustee") of AE Liquidation, Inc., EIRB Liquidation, Inc., and Eclipse...
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