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IN RE DRAPERY DESIGN CENTER, INC.

Bankruptcy No. B87-00434(B), Adv. No. 87-0232.

86 B.R. 120 (1988)

In re DRAPERY DESIGN CENTER, INC., Debtor. Myron E. WASSERMAN, Trustee, Plaintiff, v. Robert and Minerva ALEXANDER, et al., Defendants.

United States Bankruptcy Court, N.D. Ohio, E.D.

May 10, 1988.

Attorney(s) appearing for the Case

Stephen D. Hobt, Cleveland, Ohio, for plaintiff.

Gerald A. Berk, Cleveland, Ohio, for Alfred Rigdon.

Susan M. Poswistilo Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Richard J. French, Asst. U.S. Atty., Cleveland, Ohio, for the U.S.

Myron E. Wasserman, Cleveland, Ohio, trustee.

Steven S. Davis, Cleveland, Ohio, for debtor.

Joel Rathbone, Cleveland, Ohio, for Robert and Minerva Alexander.

David B. Hochman, Beachwood, Ohio, for Cash Management Resources, Inc.

Mary Ann Rabin, Cleveland, Ohio, for James M. Benner.

Richard Goulder, Cleveland, Ohio, for James Pinkston a lienholder.

Thomas C. Pavlik, Cleveland, Ohio, for Parma Schools Employees' Federal Credit Union.

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

This matter is before the Court upon the Trustee's complaint, as amended, to determine the validity, priority and extent of liens and/or interests and for authority to distribute funds. Following an evidentiary hearing with notice thereof having been made upon all entitled parties, a review has been made of the entire record, and pursuant to Rule 7052, Bankr.R., the following constitutes...

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