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IN RE PHAR-MOR, INC.

Bankruptcy No. 01-44007, Adversary No. 05-4009.

344 B.R. 852 (2006)

In re PHAR-MOR, INC., et al., Debtors. Phar-Mor, Inc., et al., Plaintiffs, v. Florida Self-Insurers Guaranty Association, Inc., Defendant.

United States Bankruptcy Court, N.D. Ohio.

November 1, 2005.

Attorney(s) appearing for the Case

Michael A. Gallo, Youngstown, OH, Mark B. Joachim, Morrison & Foerster LLP, New York, NY, Michael L. Malkin, Beachwood, OH, Timothy M. Reardon, Youngstown, OH, for Phar—Mor, Inc.

MEMORANDUM OPINION

KAY WOODS, Bankruptcy Judge.

This cause is before the Court on a motion filed by Florida Self—Insurers Guaranty Association, Inc. ("Florida Self— Insurers") to dismiss an adversary proceeding commenced by Phar—Mor, Inc., et al. ("Debtor"). The motion to dismiss is based on (i) lack of subject matter jurisdiction pursuant to 11 U.S.C. § 541 and (ii) failure to state a claim upon which relief can be granted...

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