MEMORANDUM OPINION AND ORDER
HART, District Judge.
Illinois Bell Telephone Company, defendant in an adversary proceeding in the Bankruptcy Court, (Case No. 87 B 1223) has moved pursuant to 28 U.S.C. § 158(a) and Rules 8001 and 8003 of the Federal Bankruptcy Rules for leave to appeal from an order of the Bankruptcy Court dated May 12, 1988,
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