MEMORANDUM OPINION
JOSEPH L. COSETTI, Bankruptcy Judge.
In the above captioned case, a Motion to Dismiss for Lack of Jurisdiction has been filed by the Defendants, Powertherm, Inc. ("Powertherm"), and United Pacific Insurance Company ("United").
STATEMENT OF FACTS
The Debtor in this case was at one time the Nesbitt Division of International Telephone and Telegraph Corporation ("I.T.T."). The Nesbitt Division was later acquired by Environmental...
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