MEMORANDUM OPINION
JOHN T. LANEY, III, Bankruptcy Judge.
On July 11, 2001, the court held a hearing on the motion to dismiss the Department of Revenue of the State of Florida ("State of Florida") as a defendant, the motions to dismiss the United States of America ("USA"), and the motion for summary judgment of the Dale County Alabama Child Support Unit ("Alabama"). At the conclusion of the hearing, the court granted USA's motions to dismiss, continued...
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