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IN RE SIN-KO, INC.

Bankruptcy No. 82-01390, Adv. No. 84-0302.

72 B.R. 651 (1987)

In re SIN-KO, INC., Debtor. Thomas R. MICHALSKI, Trustee, Plaintiff, v. Geraldine SINGER, et al., Defendants.

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

February 20, 1987.

Attorney(s) appearing for the Case

Lawrence Gibson, Toledo, Ohio, for plaintiff.

Marvin K. Jacobs, Toledo, Ohio, for Jacobs & Singer.

Robert W. Kern, U.S. Dept. of Justice, Washington, D.C., for IRS.

Joseph Goldberg, Toledo, Ohio, for City of Toledo.

Robert W. Rowley, Toledo, Ohio, for Wine World.

Stewart H. Aron, Toledo, Ohio, for Julius Wile Sons.

Verne Armstrong, Toledo, Ohio, for IRS.

George H. Calloway, Columbus, Ohio, for Ohio Employment.

Harold Scheer, Toledo, Ohio, for Cara Vincola.

James E. Yavorcik, Toledo, Ohio, for Superior.

Howard Hershman, Toledo, Ohio, for Huntington Bank.

Richard L. Millward, Toledo, Ohio, for Weaver.

Larry W. Whiteleather, Toledo, Ohio, for Radel & Co.

ORDER GRANTING DEFENDANTS' MOTIONS FOR SUMMARY JUDGMENT

WALTER J. KRASNIEWSKI, Bankruptcy Judge.

This matter is before the court upon defendants', Internal Revenue Service (hereinafter referred to as "IRS"), Superior Beverage Co. (hereinafter referred to as "Superior"), Marvin K. Jacobs (hereinafter referred to as "Jacobs"), and Geraldine Singer (hereinafter referred to as "Singer"), motions for summary judgment to dismiss the trustee's complaint to avoid...

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