MEMORANDUM OPINION AND ORDER
JOAN HUMPHREY LEFKOW, District Judge.
This case arises from two appeals from an order of the bankruptcy court denying confirmation of a plan of reorganization under chapter 11 of the Bankruptcy Code, 11 U.S.C. §§ 1101 et seq., and the subsequent judgment of dismissal entered January 2, 2008 (B.Dkt. No. 173).
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