OPINION
WILLIAM V. ALTENBERGER, Bankruptcy Judge.
The Defendant, RIVERSIDE INTERNATIONAL TRUCKS, INC. (Riverside) is a truck dealership located in Davenport, Iowa. INDUSTRIAL & MUNICIPAL ENGINEERING, INC., (Debtor) previously located in Galva, Illinois, was a manufacturer of specialized farm equipment. PEARSON INDUSTRIES, INC. was a corporation related to the Debtor through common ownership. The Debtor would...
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