FINDINGS OF FACT AND CONCLUSIONS OF LAW
JOSEPH A. GASSEN, Bankruptcy Judge.
These two consolidated adversary proceedings have come before this court on cross motions for summary judgment filed by the respective plaintiffs. The undisputed facts, the procedural history of these adversary proceedings and certain other relevant matters are set forth in the following Stipulation of Facts Re: Cross Motions for Summary Judgments filed by the parties:
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