MEMORANDUM OPINION AND ORDER
HAIGHT, District Judge:
Integrated Resources, Inc., ("Integrated"), the debtor in this Chapter 11 proceeding, appeals from a decision of the Bankruptcy Court of the Southern District of New York, (Blackshear, J.) denying its motion to dismiss counterclaims pursuant to Fed.R.Civ.P. 12(b)(6), as incorporated by Bankruptcy Rule 7012...
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