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IN RE S & Z INTERN. MANAGEMENT, INC.

Bankruptcy No. 80-00792-BKC-JAG, Adv. No. 80-0318-BKC-JAG-A.

10 B.R. 580 (1981)

In re S & Z INTERNATIONAL MANAGEMENT, INC., a Fla. Corp., d/b/a Ponce De Leon Convalescent Center, Debtor. FLORIDA NATIONAL BANK OF MIAMI, Plaintiff, v. Justin P. HAVEE, Trustee of S & Z International Management, Inc., a Fla. Corp., d/b/a Ponce De Leon Convalescent Center, Defendant. United States of America, Intervenor.

United States Bankruptcy Court, S.D. Florida.

April 2, 1981.

Attorney(s) appearing for the Case

Thomas L. David, c/o Gunn, Venney & Buhler, Miami, Fla., for plaintiff.

Barbara L. Phillips, c/o Phillips & Phillips, P.A., Miami, Fla., for trustee.

Clark D. Mervis, Asst. U.S. Atty., c/o Atlee W. Wampler, III, U.S. Atty., Miami, Fla., for United States of America.

Ileana M. Romeu, Tax Division, U.S. Dept. of Justice, Washington, D.C., for U.S.

Justin P. Havee, Trustee, Miami, Fla.

FINDINGS AND CONCLUSIONS

JOSEPH A. GASSEN, Bankruptcy Judge.

This adversary proceeding was tried on the complaint of Florida National Bank of Miami to determine the validity, priority and amount of lien and for turnover of funds, (C.P. No. 1) and on the trustee's answer (C.P. No. 4). The debtor-corporation operated a nursing home and plaintiff seeks funds received by the trustee from the State of Florida, Department of Health and Rehabilitative Services...

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