MEMORANDUM OPINION
JOSEPH M. SCOTT, Jr., Bankruptcy Judge
This matter is before the Court on the Defendant Neil Baker's Motion to Vacate [Doc. 136] a judgment entered against him and in favor the Trustee pursuant to Fed. R. Civ. P. 60, made applicable to this proceeding by Bankruptcy Rule 9024. Baker argues that despite having filed a Notice of Appeal [Doc. 130] of the Memorandum Opinion [Doc. 117] and Order of Judgment [Doc. 118] entered March 14, 2011...
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