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IN RE EXCEL ENTERPRISES, INC.

Bankruptcy No. 484-00140-L0-11, Adv. No. 485-0058.

83 B.R. 427 (1988)

In re EXCEL ENTERPRISES, INC. EXCEL ENTERPRISES, INC., Plaintiff, v. SIKES, GARDES & CO., Defendant.

United States Bankruptcy Court, W.D. Louisiana, Lafayette-Opelousas Division.

January 19, 1988.

Attorney(s) appearing for the Case

Charles Wooten, Lafayette, La., for Excel.

Marilyn Castle, Lafayette, La., for Sikes, Gardes & Co.

Sim Sandoz, Trustee for Excel.

OPINION

W. DONALD BOE, Jr., Bankruptcy Judge.

The issues in this adversary proceeding, involving allegedly preferential transfers, have been submitted by the parties for decision based on a joint Stipulation of Facts including joint exhibits. The transfers were payments by check of debtor-plaintiff, Excel Enterprises, Inc., to the creditor-defendant, Sikes, Gardes & Co. (then Broadhurst, Sikes & Gardes) for bookkeeping and accounting services under...

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