MEMORANDUM OF DECISION
JOEL B. ROSENTHAL, Bankruptcy Judge.
I. Introduction
This matter came before the Court for trial on the Involuntary Petition filed by the Plaintiff/Petitioning Creditor, The Kerin Agency, Inc. pursuant to Chapter 7 of the Bankruptcy Code and the provisions of 11 U.S.C. § 303(b). The Defendant/alleged debtor, EM Equipment, LLC, contested this involuntary petition. ECF No. 6. The case was...
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