OPINION
THOMAS M. TWARDOWSKI, Chief Judge.
Before the court are the merits of the involuntary bankruptcy petitions filed against three limited partnerships. The petitioning creditors are Excavating Construction, Inc. ("ECI"), Adams Outdoor Advertising, Inc. ("Adams") and Morris Black & Sons, Inc. ("Morris Black"). The involuntary debtors are Moserbeth Associates I, L.P. ("Moserbeth"), Forks Properties, L.P. ("Forks") and Willow Hill Properties, L.P....
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