MEMORANDUM OF DECISION
J. PHILIP KLINGEBERGER, Bankruptcy Judge.
This adversary proceeding was initiated by complaint of Gordon E. Gouveia, Chapter 7 Trustee of Globe Building Materials, Inc. ("Trustee") filed on January 17, 2003. The designated defendants — State of Wisconsin ("Wisconsin") and Peggy A. Lautenschlager, in her official capacity as Attorney General of the State of Wisconsin ("Attorney General") — filed their answer to...
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