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IN RE PALLET REEFER CO.

Bankruptcy No. 98-15601.

233 B.R. 687 (1999)

In re PALLET REEFER COMPANY, Debtor.

United States Bankruptcy Court, E.D. Louisiana.

March 26, 1999.

Attorney(s) appearing for the Case

Philip K. Jones, Jr., Michael D. Rubenstein, Liskow & Lewis, New Orleans, LA, for Allied Transportation Products, Inc.

Jack M. Alltmont, Sessions & Fishman, New Orleans, LA, Office of the United States trustee.

REASONS FOR ORDER

JERRY A. BROWN, Bankruptcy Judge.

This matter comes before the court on the motion of Ciana Corporation to dismiss involuntary petition or alternatively, to abstain, and for sanctions.1 Oral argument was held on the motion on December 2, 1998. The parties have subsequently filed additional memoranda. The court finds that the involuntary petition filed by Allied

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