MEMORANDUM
Joan N. Feeney, United States Bankruptcy Judge.
I. INTRODUCTION
The matters before the Court are Cross-Motions for Summary Judgment filed by the Plaintiff, the Chapter 7 Trustee (the "Trustee") of the estate of Roger W. Amaral and Wendy S. Amaral (collectively, the "Debtors") and the Defendant/Debtor, Roger W. Amaral...
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