MEMORANDUM OPINION & ORDER
STEPHEN C. ST. JOHN, Bankruptcy Judge.
This case comes before the Court upon the motion of Cohn-Phillips ("debtor") to dismiss this involuntary bankruptcy petition filed by Marina Shores, Ltd. ("Marina Shores"), Larry Griggs ("Griggs"), G.M.H. Interiors ("GMH"), and Portfolio Magazine ("Portfolio") (collectively referred to as "Petitioning Creditors"). After reviewing the evidence, stipulated facts and the arguments of counsel...
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