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IN RE Q-C CIRCUITS CORP.

CV 97-0674, Bankruptcy No. 089-71351-511, Adversary No. 092-7035-511.

231 B.R. 506 (1999)

In re Q-C CIRCUITS CORP., Debtor. United States of America, Plaintiff, v. National Westminster Bank USA and Q-C Circuits Corp., Defendants.

United States District Court, E.D. New York.

April 8, 1999.

Attorney(s) appearing for the Case

Zachary W. Carter, United States Attorney, Eastern District of New York, by Stephen J. Riegel, Assistant United States Attorney, Brooklyn, New York, for plaintiff-appellee/cross-appellant United States.

Winston & Strawn, by N. Theodore Zink, Jr., Leslie S. Gold, New York City, for defendant-appellant/cross-appellee National Westminster Bank USA.

Phillips, Nizer, Benjamin, Krim & Ballon, by Louis Scarcella, Garden City, New York, for debtor Q-C Circuits Corp.

MEMORANDUM AND ORDER

WEXLER, District Judge.

This is an appeal from a judgment of the bankruptcy court (Cyganowski, B.J.) granting summary judgment to the United States of America (the "Government") in an adversary proceeding commenced by the Government against National Westminster Bank USA ("NatWest").1 For the reasons set forth below, the grant of summary judgment is affirmed. The order of the bankruptcy court is modified...

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