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IN RE CONCRETE EXP., INC.

Bankruptcy No. 87-04581-BKC-SMW, Adv. No. 88-0002-BKC-SMW-A.

87 B.R. 718 (1988)

In re CONCRETE EXPRESS, INC., d/b/a Mincey's Concrete Pumping & Crane Service, Debtor. CONCRETE EXPRESS, INC., d/b/a Mincey's Concrete Pumping and Crane Service, Plaintiff, v. UNITED STATES of America (INTERNAL REVENUE SERVICE) and Hudson & Peel, Inc., Defendants.

United States Bankruptcy Court, S.D. Florida.

June 20, 1988.

Attorney(s) appearing for the Case

Ronald Neiwirth, Miami, Fla., for debtor/plaintiff.

John L. Britton, Fort Lauderdale, Fla., for Hudson & Peel, Inc.

Jose F. DeLeon, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for the U.S.

FINDINGS OF FACT AND CONCLUSION OF LAW

SIDNEY M. WEAVER, Bankruptcy Judge.

THIS CAUSE having come on to be heard on March 9, 1988, March 14, 1988, and May 11, 1988, upon the Adversary Complaint filed by the above-captioned Debtor to avoid a security interest in the Debtor's accounts receivable held by an account receivable finance company, and additionally to determine the relative priorities of the account receivable finance company and certain tax liens...

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