ORDER
MICHAEL E. ROMERO, Bankruptcy Judge.
THIS MATTER comes before the Court on cross-motions to dismiss filed by the Defendant/Counter-Plaintiff, City of Houston, Texas ("Houston") and the Liquidating Trustee of the Consolidated WIN Liquidating Trust, Tom H. Connolly (the "Liquidating Trustee"). The motions were filed under Fed.R.Civ.P. 12(b)(6), made applicable to adversary proceedings by Fed. R.Bankr.P...
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