MEMORANDUM OF DECISION
ROBERT L. KRECHEVSKY, Bankruptcy Judge.
I.
Health Systems, Inc. (debtor), a supplier of x-ray equipment, filed a chapter 11 petition on May 14, 1982. On August 5, 1982, the debtor converted the case to one under chapter 7 and Martin W. Hoffman was appointed trustee. The trustee thereafter purported to reject two insurance contracts with the Travelers Insurance Company. The return unearned premiums thereby resulting in the...
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