FINDINGS AND CONCLUSIONS
JOSEPH A. GASSEN, Bankruptcy Judge.
This matter was tried before the court on March 22, 1982 on the petition of Murray Koren as petitioning creditor seeking the involuntary bankruptcy of the debtor, David Dwoskin (C.P. No. 1) and the amendment to answer, etc. filed on behalf of the debtor in which the essential allegations of the involuntary petition were denied (C.P. No. 23).
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