IN RE TROPICANA GRAPHICS, INC.

Bankruptcy Nos. BK LA 80-08824-JD, 80-2980-JD.

24 B.R. 381 (1982)

In re TROPICANA GRAPHICS, INC., a California corporation, Debtor. TROPICANA GRAPHICS, INC., a California corporation, Debtor-in-Possession, Plaintiff, v. STATE OF CALIFORNIA EMPLOYMENT DEVELOPMENT DEPARTMENT and Wells Fargo Bank, Defendants.

United States Bankruptcy Court, C.D. California.

November 2, 1982.


Attorney(s) appearing for the Case

Danning, Gill, Gould & Joseph, Sherman Oaks, Cal., for plaintiff.

George Deukemjian, Atty. Gen., Edmond B. Mamer, Diane M. Spencer, Deputy Attys. Gen., John A. White, Jo Cheryl Leach, Los Angeles, Cal., for defendants.


MEMORANDUM OF DECISION

JAMES R. DOOLEY, Bankruptcy Judge.

The sole issue presented in this case is one of law, that is, whether the Employment Development Department of the State of California (hereinafter "E.D.D.") had acquired, prior to the commencement of Chapter 11 proceedings by Tropicana Graphics, Inc. (hereinafter "Tropicana") a statutory lien which could not be avoided by Tropicana pursuant to 11 U.S.C. § 545, and hence was unassailable as a...

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