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IN RE TERRA DISTRIBUTING, INC.

Bankruptcy No. 90-00698-7.

148 B.R. 598 (1992)

In re TERRA DISTRIBUTING, INC., Debtor.

United States Bankruptcy Court, D. Idaho.

November 9, 1992.

Attorney(s) appearing for the Case

Rodney T. Buttars, Boise, ID, for debtor.

Lance D. Churchill, Churchill Law Office, Boise, ID, for creditor Ron Gabriel.

MEMORANDUM OF DECISION

ALFRED C. HAGAN, Chief Judge.

The trustee in this chapter 7 case objects to a priority claim filed by Ron Gabriel ("Gabriel").

Prior to its filing, Terra Distributing, Inc., ("debtor") advertised an offer of two free tickets to one of several possible destinations with the purchase of a cellular telephone or fax machine of a value of $699.00 or more. Gabriel purchased a cellular telephone for $699 plus tax, paying for the purchase...

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