MEMORANDUM OPINION
DOUGLAS O. TICE, JR., Bankruptcy Judge.
This case ancillary to a foreign proceeding was commenced by the filing of a petition under § 304 of the Bankruptcy Code. On December 12, 2003, hearing was held on the motions to dismiss or abstain filed by Alfred W. Gross, Commissioner of Insurance, Virginia State Corporation Commission, Bureau of Insurance, as Deputy Receiver of Reciprocal of America and The Reciprocal Group, and by...
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