The Court held that for purposes of 11 U.S.C. § 303(b) and based on 11 U.S.C. § 549, a creditor is not a qualifying creditor if (1) it receives a transfer of property of the estate post-petition (2) which transfer is not duly authorized by the Bankruptcy Code or the Court, and (3) the creditor does not give value to the alleged debtor during the gap period that is greater than the value of the transfer.  Further, the Court held that there is no ordinary course of business exception to post-petition transfers made during the gap period following the filing of an involuntary Chapter 7 petition, and that former employees of an alleged debtor are not qualifying employees for purposes of 11 U.S.C. § 303(b)(2).  Overall, the Court denied the motion to dismiss an involuntary petition on the ground that there were not three petitioning creditors because the alleged debtor did not have twelve or more qualifying creditors on the date of petition.