MEMORANDUM OPINION
BLACKWELL N. SHELLEY, Bankruptcy Judge.
This matter comes before the Court on the January 6, 1992 motion for dismissal of the complaint filed by Wilson Feed Company, Inc. on December 9, 1991, to recover alleged accounts receivable owed by the defendant, Quality Seeding and Landscaping of Chesapeake, Inc., or abstention.
Upon consideration of the parties pleadings and supporting memoranda, the Court makes the following findings...
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