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IN RE COAST GRAIN CO.

Bankruptcy No. 01-19647-B-ll, Adversary No. 03-1466-B.

317 B.R. 796 (2004)

In re COAST GRAIN COMPANY, Debtor. Greg Braun, Chapter 11 Plan Agent, Plaintiff, v. Bouma Dairy, B & G Hay Co., Fisher Ranch, Charlie Tadema and Bootsma Calf Ranch, Defendants.

United States Bankruptcy Court, E.D. California, Fresno Division.

December 9, 2004.

Attorney(s) appearing for the Case

John P. Eleazarian, Fresno, CA, for Debtor.

FINDINGS OF FACT AND CONCLSIONS OF LAW RE MOTIONS FOR SUMMARY JUDGMENT

W. RICHARD LEE, Bankruptcy Judge.

Coast Grain Company ("Coast Grain") was a merchant that sold livestock feed products on open account to customers in the agricultural livestock and dairy industries. Coast Grain's customers frequently carried large "prepaid" credit balances in their accounts. As the customers purchased feed products, the resulting charges were debited against the prepaid...

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