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MATTER OF CYBER ELEC. CO., INC.

Bankruptcy No. 82-01132-W.

18 B.R. 921 (1982)

In the Matter of CYBER ELECTRIC CO., INC., a Michigan corporation, Debtor.

United States Bankruptcy Court, E.D. Michigan, S.D.

March 25, 1982.

Attorney(s) appearing for the Case

George V. Cartsos, Detroit, Mich., for Cyber Elec. Co.

James L. English, Honigman, Miller, Schwartz & Cohn, Detroit, Mich., for Nat. Bank of Detroit.

Karl Overman, Asst. U.S. Atty., Detroit, Mich., D. Patrick Mullarkey, Tax Div., Washington, D.C., for U.S. Government.

MEMORANDUM OPINION AND ORDER

GEORGE E. WOODS, Bankruptcy Judge.

This matter was initiated by the debtor on a Motion to Release Funds in the National Bank of Detroit levied upon by the Internal Revenue Service.

Some time prior to February 23, 1982, one Ronald Gudenau borrowed $23,000.00 from the National Bank of Detroit securing the same with a mortgage on his home. Mr. Gudenau then loaned the money to the debtor, the money being deposited in the...

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