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IN RE NEW ITEMS CO., INC.

Bankruptcy No. B81-3410.

72 B.R. 1017 (1987)

In re NEW ITEMS COMPANY, INC., Debtor.

United States Bankruptcy Court, N.D. Ohio, E.D.

May 15, 1987.

Attorney(s) appearing for the Case

William H. Lukens, Cleveland, Ohio, for debtor.

Stephen D. Hobt, Cleveland, Ohio, for TSC Leasing Corp.

Saul Eisen, Cleveland, Ohio, for trustee.

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

This matter is before the Court upon the Trustee's objection to a claim filed by TSC Leasing Corporation (TSC) against the estate of New Items Company, Inc. (Debtor). Upon a review of the parties' respective briefs and arguments thereon, the following constitutes the Court's findings pursuant to Rule 7052, Bankr. Rules:

I.

The Debtor and TSC entered into two agreements,...

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