DECISION and ORDER
GLENN T. SUDDABY, District Judge.
The two above-captioned actions are bankruptcy appeals, filed by the United States, from a Decision and Order issued by United States Bankruptcy Judge Margaret Cangilos-Ruiz on September 18, 2013. For the reasons set forth below, the United States' appeals are denied, and Judge Cangilos-Ruiz's decision is affirmed.
I. RELEVANT BACKGROUND
A. Events Giving Rise to...
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