MEMORANDUM AND ORDER ON MOTIONS TO ALTER OR AMEND JUDGMENT
PAUL W. GLENNON, Bankruptcy Judge.
Pursuant to a Memorandum and Order of this Court dated January 27, 1982, the involuntary petitions in bankruptcy filed against the above-named alleged debtors were dismissed. In that decision, the Court concluded that although three "entities" had properly filed the involuntary petition, all three entities were not the "holders of claims" as such, and therefore...
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