MEMORANDUM OPINION AND ORDER
STEPHEN B. COLEMAN, Bankruptcy Judge.
Neither Robert Lewis, now deceased, nor Charles M. McArthur, as individuals are involved in this case. Bob Lee Beauty Supply, Inc. is an operating company in the nature of a subsidiary of Robert Lewis and Charles McArthur, a partnership. The partnership in connection with the corporation operated a retail business in the sale of beauty and cosmetic products. Although the principal headquarters...
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