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IN RE UNITED GENERAL WOOD PRODUCTS CORPORATION

No. 65130.

320 F.Supp. 322 (1970)

In the Matter of UNITED GENERAL WOOD PRODUCTS CORPORATION, a California corporation, Bankrupt. In re Richard R. CLEMENTS, Trustee in Bankruptcy, Applicant, United States of America, Respondent.

United States District Court, C. D. California.

October 28, 1970.

Attorney(s) appearing for the Case

Robert L. Meyer, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Chief, Tax Division, Lawrence V. Brookes, Asst. U. S. Atty., Los Angeles, Cal., for petitioner on Review, United States of America.

Robinson & Wolas, Los Angeles, Cal., for respondent on Review, Trustee Richard R. Clements.

MEMORANDUM AND ORDER ON REVIEW

WESTOVER, Senior District Judge.

United General Wood Products Corporation (United) factored its accounts receivable with Trans-West Factors (Trans-West). On June 2, 1969 a financing statement by United in favor of Kalof Aluminum Corporation (Kalof) was recorded with the Secretary of State of the State of California, evidencing the security interest of Kalof in the accounts receivable and products of accounts receivable of United...

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