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IN RE PHILLIP WATTS ENTERPRISES, INC.

Bankruptcy No. 93-04269.

186 B.R. 735 (1995)

In re PHILLIP WATTS ENTERPRISES, INC., Debtor.

United States Bankruptcy Court, N.D. Florida, Pensacola Division.

August 23, 1995.

Attorney(s) appearing for the Case

Tom Reed, Pensacola, FL, for debtor.

Roberta Colton, Tampa, FL, for Creditor DDRC.

MEMORANDUM OPINION ON OBJECTION TO CLAIM

LEWIS M. KILLIAN, Jr., Bankruptcy Judge.

THIS MATTER is before the Court on debtor in possession's objection to claim number 33 filed by Developers Diversified Realty Corporation ("Developers Diversified"). A hearing was held on June 29, 1995, and upon the evidence presented, the following findings of fact and conclusions of law are entered pursuant to Bankruptcy Rule 7052.

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