OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
Here we must decide whether two automobiles which were purchased and paid for by the bankrupt corporation but whose titles have been registered in the names of individuals who are both shareholders and officers of the bankrupt are assets of the bankrupt's estate. Under the facts of this case, we conclude that the automobiles in question are assets of the bankrupt's estate and must be turned over to the trustee...
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