ORDER
BUNTON, Chief Judge.
Upon consideration of the United States of America's Motion to Vacate Judgment and to Remand, the Court finds:
1. The United States of America has appealed to this Court from a decision of the Bankruptcy Court as reflected in the "Order Denying Motion to Modify Stay Authorizing Setoff" dated August 29, 1988, and filed on September 1, 1988, in the Memorandum Opinion dated August 29, 1988 filed on September 1, 1988, and reported...
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