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IN RE GRAPHICS PLUS ASSOCIATES, INC.

Bankruptcy No. 85-1075, Adv. No. 87-0274.

94 B.R. 68 (1988)

In re GRAPHICS PLUS ASSOCIATES, INC., Debtor. GRAPHICS PLUS ASSOCIATES, INC., Plaintiff, v. UNITED STATES SMALL BUSINESS ADMINISTRATION, Defendant.

United States Bankruptcy Court, W.D. Pennsylvania.

August 25, 1988.

Attorney(s) appearing for the Case

Robert L. Murphy, Papernick and Gefsky, Pittsburgh, Pa., for debtor.

Alan E. Cech, Asst. U.S. Atty., Mary M. Merman, Dist. Counsel, Small Business Admin., Pittsburgh, Pa., for the Small Business Admin.

Robert Edmundson, Deputy Atty. Gen., Com. of Pa., Pittsburgh, Pa., for Com. of Pa.

Jennifer Fox Rabold, J.J. Gumberg Co., Pittsburgh, Pa., for Stanley K. Gumberg.

MEMORANDUM OPINION

JOSEPH L. COSETTI, Bankruptcy Judge.

This matter comes before the court on the debtor's objection to the secured claim of the United States Small Business Administration ("SBA"). Both the debtor and the SBA have moved for summary judgment.

On May 7, 1979, the debtor executed a note in favor of the Industrial National Bank of Rhode Island ("Industrial") for $450,000. In order to create a security interest in Industrial in the debtor...

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