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MATTER OF ARMANDO GERSTEL, INC.

Bankruptcy No. 83-02044-BKC-JAG, Adv. Nos. 84-0231-BKC-JAG-A, 84-0217-BKC-JAG-A and 84-0231-BKC-JAG-A.

43 B.R. 925 (1984)

In the Matter of ARMANDO GERSTEL, INC., Debtor. EFRAIM ROSEN, INC., a corporation, Plaintiff, v. Jeanette E. TAVORMINA, etc., et al., Defendants. GOODHART, ROSNER & GREEN, P.A., a Florida professional association, Counterclaimant/Crossclaimant, v. EFRAIM ROSEN, INC., Plaintiff, and Jeanette E. Tavormina, etc., et al., Defendants/Crossdefendants, and Additional Parties/Crossdefendants.

United States Bankruptcy Court, S.D. Florida.

October 24, 1984.

Attorney(s) appearing for the Case

Irving M. Wolff, Holland & Knight, Miami, Fla., for Goodhart.

Robert G. Hewitt, Harper & Hewitt, Miami, Fla., for Tavormina, trustee.

Britton, Cohen, Cassel, Kaufman & Schantz, P.A., Miami, Fla., for Efraim Rosen, Nachman Rosen, American Credit Indem. and Ba-Bar Diamond Co.

Jerry M. Markowitz, Miami, Fla., for Herris.

Maurice Rosen, N. Miami, Fla., for Public Ins. Consultants.

Hauser & Metsch, Miami, Fla., for Aquatic Co.

Richard Phillips, Schatzman & Schatzman, Coral Gables, Fla., for Evvco Enterprises, Inc.

Angelo Ali, Miami, Fla., for Lillian Kaufman and Bueche Girod Corp.

Phillips & Phillips, P.A., Paul S. Berger, Miami, Fla., for Florence R. Semet.

Tralins & Potash, N. Miami, Fla., for Michael Landy.

Billy Tarnove, Fort Lauderdale, Fla., for Irving Halpern.

Armando Oliveros, Jr., Miami, Fla., for Fausto Villar.

Lawrence Fuller, David Rosner, pro se.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JOSEPH A. GASSEN, Bankruptcy Judge.

The above adversary proceedings involve numerous questions of fact and law regarding the amount, validity and priority of various claims to $1,500,000 plus accrued interest constituting the proceeds of settlement of a pre-bankruptcy lawsuit by the debtor against Jewelers Mutual Insurance Company ("Jewelers"). They were tried together on July 11, and 12, 1984 and have been effectively...

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