MEMORANDUM AND ORDER
ROBERT L. EISEN, Bankruptcy Judge.
I.
This matter was heard on the petition of 20 East Cedar Condominium Association for determination of the allocation of proceeds of a $100,000 certificate of deposit presently in the hands of the trustee. The debtors herein are Melvin R. Luster, Harold E. Friedman and Luster, Friedman & Company, a partnership formed by the two individual debtors. The petitioning condominium association...
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