MEMORANDUM OPINION
A. BENJAMIN GOLDGAR, Bankruptcy Judge.
This adversary proceeding is before the court on the defendants' motion to dismiss the plaintiffs complaint under Rule 12(b)(6), Fed.R.Civ.P. 12(b)(6) (made applicable by Fed. R. Bankr.P. 7012(b)). The plaintiff is CLC Creditors' Grantor Trust
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