WILLIAM L. EDMONDS, Bankruptcy Judge.
Defendant Thomas Michael Horras moves to dismiss the complaint filed by the United States. The court held telephonic hearing on the motion on January 16, 2009. Richard L. Richards, Assistant United States Attorney, appeared for the United States. David A. Morse appeared as attorney for Horras.
The court has jurisdiction of this contested matter proceeding under 28 U.S.C.
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