MEMORANDUM ORDER
FISH, District Judge.
Before the court is the motion of United States Gypsum Company ("U.S. Gypsum") to withdraw the order referring to the bankruptcy court its proof of claim and related filings in this case. For the reasons stated below, the motion is granted.
I. BACKGROUND
On November 12, 1991, U.S. Gypsum moved, pursuant to 28 U.S.C. § 157(d), for withdrawal of the order...
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