MEMORANDUM AND ORDER OF FINAL DETERMINATION OF THE DEFENDANTS' MOTION TO DISMISS
J. PHILIP KLINGEBERGER, Bankruptcy Judge.
This Adversary Proceeding was initiated by a complaint filed by Daniel L. Freeland, Trustee of the Chapter 7 bankruptcy estate of Livemercial Aviation Holding, LLC [Livemercial] (Freeland hereinafter, "Trustee"), on August 31, 2012. An amended complaint was filed on September 18, 2012. On October 14, 2012, the defendants CPA Warehouse...
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