MEMORANDUM AND ORDER
WANGELIN, District Judge.
This matter is before the Court upon an appeal by the petitioner from the order of the bankruptcy judge overruling a motion for reconsideration or amendment.
Petitioner filed an involuntary petition against the alleged bankrupt in 1972. MacDonald filed an answer and counterclaim in 1973 alleging that it had twelve or more creditors with an accompanying affidavit identifying some thirty-five alleged creditors...
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