MEMORANDUM OPINION
JOHN H. KAMLOWSKY, Bankruptcy Judge.
Smith, Bridgman & Company, a corporation, (hereinafter called Smith) filed a voluntary Chapter 11 petition in this District May 27, 1980. As of May 27, 1980, Smith operated four (4) retail department stores located in downtown Flint, Michigan, suburban Flint, Michigan, Davison, Michigan and Grand Blanc, Michigan. Smith is a subsidiary corporation of J.W. Knapp Company, a corporation, which also...
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