MEMORANDUM OPINION AND ORDER
SPRIZZO, District Judge.
Pursuant to 28 U.S.C. § 157(d), defendants Drew Industries, Inc. ("Drew"), Leslie-Locke, Inc. ("Leslie"), Leslie Building Products, Inc. ("LBP"), and Kinro, Inc. ("Kinro") move for an order withdrawing the reference of the above-captioned adversarial proceeding from the bankruptcy court on the grounds that the resolution of certain tax issues will require substantial and material consideration of...
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