DECISION AND ORDER
REYNOLDS, Chief Judge.
This is an appeal from an order of the bankruptcy court dismissing a petition to have DeGelleke Co., Inc., involuntarily adjudicated a bankrupt. For the reasons set forth below, the decision of the bankruptcy judge must be affirmed and the petition dismissed.
The operative facts in this case are not in dispute. On January 24, 1974, Anchor Coatings, Inc. ("Anchor"), a petitioner in the bankruptcy court but...
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