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IN RE SPW CORP.

Bankruptcy No. 385-31198 RCM-11, Adv. No. 387-8000.

96 B.R. 676 (1989)

In re SPW CORPORATION, Republic Contractors, Inc., Sharpe Mechanical, Inc., Wallace P & I Companies, Inc., Wallace Power & Industrial Co., Inc., Wallace Constructors, Inc., Sam P. Wallace Company, Inc., Brown-Olds Corporation, Sam P. Wallace Company of Louisiana, Inc., Elmwood Sheet Metal, Inc., Wallace International, Ltd., Sam P. Wallace Overseas Corporation, and Sam P. Wallace De Centro America, S.A., Debtors. ESTATE OF SPW CORPORATION (formerly Dale L. McCullough, Trustee), Plaintiff, v. A.P.V. EQUIPMENT, INC., et al, and including D-FW Supply Company, Inc., Defendants.

United States Bankruptcy Court, N.D. Texas, Dallas Division.

January 5, 1989.

Attorney(s) appearing for the Case

E. P. Keiffer, Dallas, Tex., for plaintiff.

Martin Lowy, Dallas, Tex., for defendant.

MEMORANDUM OPINION

ROBERT McGUIRE, Chief Judge.

This is a preference action tried November 7, 1988, involving issues under § 547(c)(2), the ordinary course of business exception. The following constitutes the Court's findings of fact and conclusions of law under Bankruptcy Rule 7052. The parties stipulated to the following facts.

A. Stipulation of Fact

1. Sam P. Wallace Company, Inc. ("SPW Co.") was a merit subcontractor which...

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