COLE, J., delivered the opinion of the court, in which DAUGHTREY, J., joined. KRUPANSKY, J. (pp. 283-284), delivered a separate concurring opinion. COLE, Circuit Judge. Appellants AT T Universal Card Services, Inc. (“AT T”) and Citibank South Dakota, N.A. (“Citibank”) appeal the district court’s order that reversed a judgment of the bankruptcy court and determined that Appel-lee Bene…
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