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IN RE PARADE REALTY, INC., EMP. RET. PENSION TRUST

Bankruptcy No. 91-00644.

134 B.R. 7 (1991)

In re PARADE REALTY, INC., EMPLOYEES RETIREMENT PENSION TRUST, Debtor.

United States Bankruptcy Court, D. Hawaii.

November 4, 1991.

Attorney(s) appearing for the Case

Bruce Bigelow, David Farmer, Honolulu, Hawaii, for GECC.

Ke-Ching Ning, Honolulu, Hawaii, for New American Business.

Curtis Ching, Honolulu, Hawaii, U.S. Trustee.

Shannon Wack, Honolulu, Hawaii.

John Chanin, James Agena, Honolulu, Hawaii, for debtors.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

RE: MOTION TO DISMISS

JON J. CHINEN, Bankruptcy Judge.

This case is before the court on a motion to dismiss the debtor's chapter 11 petition on the ground that the petitioning trust is not a "person" qualified to be a debtor under the federal Bankruptcy code. The motion for dismissal was filed by GECC Financial Corporation ("GECC") on September 18, 1991. The debtor trust contends that it is a business trust...

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