MEMORANDUM OPINION
THOMAS W. WALDREP, JR., Bankruptcy Judge.
This matter came before the Court on March 3, 2008 upon the Motion of Bankruptcy Administrator for Dismissal of Case Pursuant to Section 707(b)(3) (the "Motion to Dismiss") filed by the United States Bankruptcy Administrator (the "Bankruptcy Administrator") on August 31, 2007. An additional evidential hearing was held on March 13, 2008. At both hearings,
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