ORDER
HUGH ROBINSON, Bankruptcy Judge.
This civil proceeding to collect accounts receivable was tried. The plaintiff, John P. Maguire & Co., Inc. ("Maguire") factored the accounts receivable of Lewis Carpet Mills, Inc. ("Lewis"), the debtor, before this Chapter 11 case commenced. The defendant, David Rosenthal Associates, Inc. ("Rosenthal") is a carpet distributor which, before Lewis' bankruptcy, purchased carpet from Lewis on open account. By virtue...
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