MEMORANDUM OPINION
GLEN E. CLARK, Bankruptcy Judge.
FACTUAL AND PROCEDURAL BACKGROUND
The debtor, Arrow Huss, Inc., is engaged in the design, manufacture, sale and maintenance of amusement rides. The debtor was incorporated in 1981 and is a leader in that industry. The debtor suffered substantial financial losses on attractions constructed for the 1984 New Orleans World Fair as a result of unexpectedly low visitor attendance.
On November...
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