MEMORANDUM
RALPH H. KELLEY, Bankruptcy Judge.
In December, 1980, creditors filed an involuntary bankruptcy petition against Jorges Carpet Mills, Inc. (Jorges). About this time, Jorges transferred to S. Rasnick and Company, Inc., (Rasnick) a large quantity of carpet yarn and numerous metal storage baskets used in shipping the yarn.
The court entered an order for relief as to Jorges and appointed C. Kenneth Still as trustee. 11 U.S.C. § 1104....
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