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IN RE BARSOTTI BROS. BAKERY, INC.

Bankruptcy No. 84-1443, Adv. No. 86-586.

80 B.R. 745 (1987)

In re BARSOTTI BROTHERS BAKERY, INC., Debtor. UNITED STATES of America, Plaintiff, v. BARSOTTI BROTHERS BAKERY, INC. and James Moody, Trustee, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

September 9, 1987.

Attorney(s) appearing for the Case

Donald L. Phillips, Phillips and Galanter, P.C., Pittsburgh, Pa., for Barsotti Bros. Bakery, Inc.

James E. Moody, CPA, Pittsburgh, Pa., Trustee.

Philip E. Beard, Stonecipher, Cunningham, Beard & Schmitt, Pittsburgh, Pa., for trustee.

Mary N. Merman, Sp. Asst. to the U.S. Atty., Small Business Admin., Pittsburgh, Pa., for S.B.A.

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Presently before the Court is a Complaint For Turnover brought by the Small Business Administration (hereinafter "SBA") against the Trustee. The SBA alleges that certain funds in the Trustee's possession constitute proceeds of its perfected security interest in accounts receivable, and that said funds should be turned over to the SBA.

The Trustee argues that the funds have lost their...

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