MEMORANDUM OPINION
PAUL X WILLIAMS, District Judge.
On May 28, 1971, Jesse Lee Powers and wife Romana Helen Powers, filed a Partnership Petition in proper form praying that their partnership and each petitioner be adjudged to be a bankrupt. The forms were prepared by Poe and Goodner, a law firm of Waldron, Arkansas.
Paragraph 4 of the Petition is as follows:
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