MEMORANDUM OPINION
ALBERT E. RADCLIFFE, Bankruptcy Consultant.
This matter comes before the court upon the parties' cross motions for summary judgment.
BACKGROUND
A review of the records and files herein and the parties' submissions show that the facts are largely undisputed. They are as follows:
Prior to the filing of their petitions for relief, debtor, CLIFFORD DAWSON, was engaged in the business of transporting logs or log trucking...
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