ORDER ON APPEAL
BOWEN, District Judge.
The captioned cases are on appeal from the bankruptcy court. Jurisdiction over such matters is vested in the United States District Court pursuant to 28 U.S.C. § 1334 and Title IV § 405(c) of the Bankruptcy Reform Act of 1978. The cases have been consolidated for disposition on appeal because they share one major common issue. By this order, the Court will decide this issue and two subsidiary issues presented...
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