MEMORANDUM OPINION
FRANK W. KOGER, Bankruptcy Judge.
On April 17, 1987, debtor filed a petition for relief under Chapter 7 of the Bankruptcy Code. He listed $62,388.00 in assets, $14,771.04 in taxes owing the State of Missouri, $73,613.00 in secured debts and $593,013.28 in unsecured debts. Of the
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