MEMORANDUM ON DENIAL OF CONFIRMATION
HAROLD LAVIEN, Bankruptcy Judge.
Maxim Industries, Inc., (Maxim), a former manufacturer of fire fighting equipment, filed a petition for reorganization under Chapter 11 on December 29, 1981. At the time that Maxim filed, it was a shell corporation since its secured creditor had taken possession of all its assets in January, 1981, and sold all those assets by October, 1981, including the right to manufacture fire fighting...
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