MEMORANDUM OPINION
RICHARD T. FORD, Bankruptcy Judge.
INTRODUCTION
A COMPLAINT FOR SANCTIONS AND FOR DETERMINATION OF CLAIM OF FRANCHISE TAX BOARD AGAINST DEBTOR, was filed in the above entitled court on July 19, 1988. The complaint and summons were served by mail on the Franchise Tax Board, Legal Director, the State of California and the Attorney General. On August 19, 1988, the Franchise Tax Board for the State of California filed an Answer and...
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