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IN RE COMPUGARD SERVICES, INC.

Bankruptcy No. 03-22529, Adversary No. 05-1171.

331 B.R. 751 (2005)

In re COMPUGARD SERVICES, INC., Debtors. Steven S. Davis, Trustee, Plaintiff, v. Lake Erie Interlock, Inc., et al., Defendants.

United States Bankruptcy Court, N.D. Ohio, Eastern Division.

September 2, 2005.

Attorney(s) appearing for the Case

Frederic P. Schwieg, Cowden, Humphrey, Nagorney & Lovett, Cleveland, OH, for plaintiff.

Michael J. Moran, Gibson & Lowry, Cuyahoga Falls, OH, James R. Russell, Goldman & Rosen, Ltd., Akron, OH, Lucas Chambers Ward, Attorney General's Office, Columbus, OH, for defendants.

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Chief Judge.

The matter before the Court is the State of Ohio's Department of Youth Services' (DYS) motion to dismiss under Rule 12(b)(1) of the Federal Rules of Civil Procedure, made applicable to this proceeding under Bankruptcy Rule 7012(b)(1). In the alternative, DYS seeks dismissal under Rule 12(b)(6)(failure to state a claim). The Chapter 7 Trustee (Trustee) has timely objected. The Court acquires...

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