DECISION AND ORDER DENYING MOTION TO DISMISS INVOLUNTARY PETITION1
PRUDENCE B. ABRAM, Bankruptcy Judge:
On October 9, 1984, Samhwa New York Co., Inc. ("Samhwa" or "Petitioner") filed an involuntary bankruptcy petition under Chapter 7 of the Bankruptcy Code against Onyx Telecommunications, Ltd. ("Onyx" or "Debtor"). On or about October 23, 1984, the Debtor moved to dismiss the involuntary petition for lack of subject matter jurisdiction...
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