MEMORANDUM OPINION AND ORDER
JACKSON, District Judge.
INTRODUCTION
This matter comes before the Court on an appeal from the United States Bankruptcy Court. Plaintiff/Appellant (hereinafter L & R Associates) presents the following two questions on appeal to the Court: 1) "Was Curtis [sic] [Defendant/Appellee] defense that he should be afforded the opportunity to litigate the issue of fraud barred by the Doctrine of Collateral Estoppel...
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