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IN RE ADVANCED BIOMEDICAL, INC.

Case No.: 8:14-bk-15938-MW, Adv No: 8:14-ap-01275-MW.

547 B.R. 337 (2016)

IN RE: ADVANCED BIOMEDICAL, INC., Debtor(s). Specialty Laboratories Inc., Plaintiff(s), v. Advanced Biomedical, Inc., Defendant(s).

United States Bankruptcy Court, C.D. California, Santa Ana Division.

Signed March 22, 2016.

Attorney(s) appearing for the Case

Timothy C. Aires of Aires Law Firm for Specialty Laboratories Inc.

Robert Sabahat and Dixon Gardner of Madison Harbor, ALC for Advanced Biomedical, Inc.

Jolene Tanner, Assistant United States Attorney, Sandra R. Brown, Assistant United States Attorney Chief, Tax Division, and Eileen M. Decker, United States Attorney, for the United States of America on behalf of its agency, the Internal Revenue Service.

MEMORANDUM DECISION AND ORDER

This matter came on for trial on November 20, 2015. Plaintiff Specialty Laboratories Inc. ("Plaintiff") commenced this adversary proceeding by filing a complaint on October 14, 2014 seeking a declaratory judgment that it is the owner of, and holds title to, all or a...

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