OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
Before us is a Motion of an entity designated in the pleadings as "J.B. HEAVEY & CO." (hereinafter referred to as "the Movant"), to dismiss the Plaintiff-Debtor's Complaint against it, the only remaining defendant, on several grounds, presumably pursuant to Bankruptcy Rule (hereinafter referred to as "B.Rule") 7012 and Federal Rules of Civil Procedure (hereinafter referred to as "F.R.Civ.P.) 12(b)(6) and (b...
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