MEMORANDUM AND ORDER
KENNETH G. OWENS, Bankruptcy Judge.
These involuntary cases under Chapter 7 of 11 U.S.C. Section 303 were commenced in each by a petition filed by one entity, Cargill, Incorporated (hereafter Cargill).
Trial of the issues was held pursuant to order on April 22, 1980, Robert L. Lowe, Esquire appearing for Cargill and Kenneth F. Johannson, Esquire for the alleged debtors.
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