MEMORANDUM OPINION
MARTIN V.B. BOSTETTER, Jr., Chief Judge.
The instant case requires a ruling on the motion for attorney's fees, costs and punitive damages pursuant to 11 U.S.C. § 303(i) and sanctions under Bankruptcy Rule 9011 filed by the alleged debtor, Atlas Machine and Iron Works, Inc. ("Atlas"), as a result of the filing of an Involuntary Petition in bankruptcy by Bethlehem Steel Corporation ("Bethlehem"), as sole petitioning creditor...
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