MEMORANDUM AND ORDER
SAFFELS, District Judge.
This is an appeal from the bankruptcy court's dismissal of appellant Kansas Bankers Surety Company's (KBS) petition for involuntary bankruptcy against alleged debtor Tri-County Farm Equipment Company (Tri-County). The bankruptcy court dismissed the petition on several grounds, including (1) KBS was not a proper petitioning party under 11 U.S.C. § 303, and (2) abstension was proper under 11 U.S.C. §...
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