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IN RE ELROD HOLDINGS CORP.

Bankruptcy No. 06-11164 (KG). Adversary No. 07-51633 (KG).

426 B.R. 106 (2010)

In re ELROD HOLDINGS CORP., et. al., Debtors. George Miller, Chapter 7 Trustee for the Bankruptcy Estates of Jack K. Elrod Company, Inc., and Elrod Holdings Corp., Plaintiff, v. Westfield Steel, Inc., Defendant.

United States Bankruptcy Court, D. Delaware.

March 31, 2010.

Attorney(s) appearing for the Case

Megan Nancy Harper, Richard Scott Cobb, Landis Rath & Cobb LLP, Wilmington, DE, for Debtors.

William J. Burnett, Flaster/Greenberg P.C., Wilmington, DE, for George Miller.

MEMORANDUM OPINION1

KEVIN GROSS, Bankruptcy Judge.

I. INTRODUCTION

On October 16, 2006 (the "Petition Date"), Jack K. Elrod Company, Inc. and Elrod Holdings Corporation (collectively the "Debtors") filed a petition seeking protection under Chapter 7 of the United States Bankruptcy Code (the "Code"). George Miller, the Chapter 7 Trustee ("Trustee"), brought this adversary proceeding...

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