OPINION
BROOKS, Bankruptcy Judge.
The creditor, The Society of Lloyd's ("Lloyd's" or "Creditor"), timely appeals the Order of Dismissal and Memorandum Decision ("Order of Dismissal") entered on April 13, 2004, by the United States Bankruptcy Court for the District of Utah. The Order of Dismissal was entered after a trial on the involuntary petition filed by Lloyd's against the putative debtor, Stephen M. Harmsen...
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