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IN RE BILZERIAN

No. 01-00076-8W7.

258 B.R. 850 (2001)

In re Paul A. BILZERIAN, Debtor.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

February 16, 2001.

Attorney(s) appearing for the Case

Judith R. Starr, Assistant Chief Litigation Counsel, Securities and Exchange Commission, Washington, DC, for Securities and Exchange Commission.

Philip V. Martino, Piper, Marbury, Rudnick & Wolfe, Tampa, FL, for the Receiver.

Deborah R. Meshulam, Receiver, Piper, Marbury, Rudnick & Wolfe, Washington, DC.

Andrew M. Brumby, Mary Ruth Houston, Shutts & Bowen, Orlando, FL, for HSSM # 7 Limited Partnership.

Robert L. Welsh, U.S. Department of Justice Tax Division, Washington, DC, for United States Department of Justice.

Jeffrey Warren, Bush, Ross, Gardner, Warren & Rudy, Tampa, FL, Steven Berman, Morse, Berman & Gomez, Tampa, FL, for trustee.

Patrick Tinker, Office of U.S. Trustee, Tampa, FL, for United States Trustee.

Memorandum Opinion on Motion to Dismiss Pursuant to Bankruptcy Code § 707(a)

MICHAEL G. WILLIAMSON, Bankruptcy Judge.

This case came on for hearing on February 8, 2001, ("Hearing") upon the motion ("Motion to Dismiss") of the Securities and Exchange Commission ("SEC") and Deborah R. Meshulam, as receiver ("Receiver") (collectively, the SEC and Receiver, the "Movants"), seeking the following relief: dismissal of the case for cause under Bankruptcy...

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