MEMORANDUM OPINION
JAMES G. MIXON, Bankruptcy Judge.
On August 29, 2011, Yarnell's Ice Cream Company, Inc. (Debtor) filed a voluntary petition for relief under the provisions of Chapter 7 of the United State Bankruptcy Code. On August 29, 2011, M. Randy Rice was appointed Trustee and continues to perform the duties of Trustee.
On April 4, 2012, Arkansas Development Finance Authority (ADFA), an agency of the State of Arkansas, filed the above...
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