ORDER
DiCLERICO, District Judge.
The appellants, Gerald and Angela Barrows, were debtors in a Chapter 7 bankruptcy proceeding in which the appellee, the Internal Revenue Service, filed a proof of claim after disallowing a number of tax deductions from the appellants' 1987 income tax return. The Barrows appeal the bankruptcy court's decisions regarding the allowance of the deductions, its denial of their first motion to reconsider, and its final amended...
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