United States Bankruptcy Court, M.D. Florida April 4, 2001, 00-4010-3F1 (In Re Chris-Marine U.S.A., Inc.)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This Case is before the Court on the Motion to Dismiss and supporting Memo

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randum of Law (“the Motion to Dismiss”) filed by the United States of America (“the United States”) on December 7, 2000. (Doc. 59.) Chris-Marine USA, Inc.