MEMORANDUM OF DECISION
JAMES A. GOODMAN, Bankruptcy Judge.
On January 19, 1983, an involuntary bankruptcy petition under chapter 11 of the United States Bankruptcy Code was filed against Acme-Dunham, Inc., in the United States Bankruptcy Court for the District of Maine. The plaintiff in this action is the duly appointed trustee of the debtor's estate. The defendant is a foreign corporation with its principal place of business in the state of Ohio. Asserting...
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