MEMORANDUM OPINION
ROGER M. WHELAN, Bankruptcy Judge.
The petition filed herein by the debtor, Estate of Joseph L. Brown, and the order for relief automatically entered by operation of law pursuant to Section 301 of the Bankruptcy Code, is vacated on this date by the Court based upon the fact that the petition was filed by "a person" who was not eligible for relief under the Bankruptcy Code. 11 U.S.C. § 109(d) expressly states:
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