ORDER
ANTONIO I. HERNANDEZ-RODRIGUEZ, Bankruptcy Judge.
On May 27, 1983, trustee filed a complaint against Junior Wholesale Corp. ("JWC") for collection of a pre-petition account receivable from JWC, seeking payment upon a matured debt of $264,973.00 for merchandise sold. On June 24, 1983, JWC appeared specially reserving all defenses, including those regarding service and jurisdiction. Subsequently, JWC filed a motion to dismiss for lack of subject matter...
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