In re Supermercados Cooperativos Del Este

OPINION & ORDER

PIERAS, District Judge.

The Court has before it an appeal pursuant to 28 U.S.C. § 158(a) (1993) from the Bankruptcy Court’s Opinion and Order approving the trustee’s disbursement of proceeds. The issue before the Court is whether the garnishment of funds due to a purported creditor of a debtor in a bankruptcy case constitutes the same as the attachment of the mortgage notes held by that purported creditor. The Bankruptcy Court determined that it does not, thereby confirming trustee’s disbursements of the proceeds from the sale of two lots. After carefully reviewing the record…