MEMORANDUM OPINION AND ORDER VACATING BANKRUPTCY COURT'S JUDGMENT AND REMANDING TO BANKRUPTCY COURT FOR FURTHER PROCEEDINGS
QUACKENBUSH, Chief Judge.
BEFORE THE COURT is the United States of America's appeal of the March 9, 1989 judgment by the Bankruptcy Court in the above-entitled matter, heard without oral argument on April 22, 1991. Having reviewed the record and fully considered this matter, the court ORDERS that the Bankruptcy Court's judgment is VACATED...
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