MEMORANDUM OPINION
JAMES E. YACOS, Bankruptcy Judge.
Creditor Bank of New England has filed a motion to dismiss, which raises the same issue as this court's contemporaneous order to show cause re dismissal as non-qualified debtor, viz, whether these trusts are "business trusts" within the meaning of the Bankruptcy Code. This Court has jurisdiction under 28 U.S.C. § 157(b)(2)(A), and
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