ORDER GRANTING AND DENYING SUMMARY JUDGMENT
DENNIS D. O'BRIEN, Bankruptcy Judge.
The above entitled matter came before the Court on January 19, 2013, on cross motions for summary judgment. Scott J. Hoss appeared for the plaintiffs and Mark C. Halverson appeared for the defendants. Based upon the pleadings, files, and arguments of counsel, the Court, being fully advised in the matter, makes this
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