MEMORANDUM OPINION
DANA L. RASURE, Bankruptcy Judge.
On August 1, 2006, the Court conducted a trial on the Involuntary Petition (Doc. 1) filed by Virginia D. Marks, individually, and as Trustee of the Virginia D. Marks Trust (collectively, "Mrs.Marks"), Tulsa National Bank, N.A. (the "Bank"), and Paul R. Hodgson ("Mr.Hodgson") (collectively, the "Petitioning Creditors") on April 21, 2006 (the "Petition Date"), and the Answer to Involuntary Petition...
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