ORDER
LEWIS T. BABCOCK, District Judge.
Appellant, The United States of America, appeals an order of the United States Bankruptcy Court for the District of Colorado dated November 14, 2012, denying its Motion for Summary Judgment and granting the Motion for Summary Judgment filed by the Appellee, Debtor Peter George Martin. [Appellate Record at Doc #10 pg. 178] Oral argument would not materially assist in the determination of this appeal. After consideration...
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