DECISION
D.E. IHLENFELDT, Bankruptcy Judge.
George Dreske, a creditor (hereinafter referred to as Dreske), has moved to dismiss this chapter 11 case on the ground that the court lacks subject matter jurisdiction in that the debtor is a trust which is not eligible to file for relief under the Bankruptcy Code. Its eligibility to file depends upon whether or not it is a "business trust" within the meaning of § 101(8) of the Code.
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