OPINION 1
BRENDAN LINEHAN SHANNON, Bankruptcy Judge.
Before the Court is the motion to dismiss (the "Motion") [Adv. No. 11-51879, Adv. Docket No. 6], filed by Tabor Academy ("Tabor"). By the Motion, Tabor seeks the dismissal of the complaint (the "Complaint") [Adv. No. 11-51879, Adv. Docket No. 1] of Industrial Enterprises of America, Inc., f/k/a Advanced Bio/Chem, Inc. ("IEAM" or the "Plaintiff"...
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