OPINION
BRUCE I. FOX, Bankruptcy Judge:
In this adversary proceeding, the trustee, Leo F. Doyle, has filed a motion for partial summary judgment with respect to count 3 of a complaint filed by him against the debtor on November 12, 1985. Count 3 requests a turnover order pursuant to section 542 of the Bankruptcy Code. Two items are concerned: a lithographic plate valued at $95,000.00 and several Individual Retirement Accounts (IRA's) valued at $26,000.00...
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