DECISION GRANTING MOTION TO DISMISS
THOMAS F. WALDRON, Bankruptcy Judge.
Erith Fern Wright (the "Plaintiff"), an officer and shareholder of the debtor-corporation, Buildwright Homes, Inc. (the "Debtor") filed an adversary proceeding in this court. In this complaint the Plaintiff alleges that the United States, through its agency, the Internal Revenue Service ("IRS"), filed a
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