MEMORANDUM OF DECISION
JEFFERY P. HOPKINS, Bankruptcy Judge.
Presently before the Court is a motion to dismiss (Doc. 17) for substantial abuse pursuant to 11 U.S.C. § 707(b) filed by the United States Trustee. The Blums filed a response (Doc. 20) and a hearing was held on April 27, 2000. Based upon the following findings of fact and conclusions of law, made pursuant to Fed.R.Civ.P. 52(a), the Court concludes that the motion should be granted.
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