MEMORANDUM OPINION AND ORDER
JOEL PELOFSKY, Bankruptcy Judge.
Debtors, husband and wife, do business as Jack's Package Store, engaged in the retail sale of alcoholic beverages. In that business they are subject to the laws of the State of Missouri regarding sales of alcoholic beverages and also to the rules and regulations of the Department of Liquor Control of the State of Missouri as those rules and regulations apply to such sales.
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