MEMORANDUM OPINION
LETITIA Z. CLARK, Bankruptcy Judge.
The court has considered the Motion to Dismiss filed by Banque de Paris et des Pays-Bas (Suisse) S.A. and the objection filed by ITOC Petroleum Corporation and Robbye R. Waldron, the Trustee of ITOC's bankruptcy case, and the evidence adduced at hearing. The Motion to Dismiss is granted. The following constitute Findings of Fact and Conclusions of Law pursuant to Federal Rules of Civil Procedure 52,...
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