MEMORANDUM OPINION
The Honorable Jeffery A. Deller, United States Bankruptcy Judge.
This matter is a core proceeding over which this Court has the requisite subject-matter jurisdiction to enter final judgment pursuant to 28 U.S.C. §§ 157(b)(1), 157(b)(2)(A), 157(b)(2)(G), 157(b)(2)(O) and 1334(b).
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