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IN RE OTIS & EDWARDS, P.C.

Bankruptcy No. 82-03508-G, Adv. No. 83-1310.

115 B.R. 900 (1990)

In re OTIS & EDWARDS, P.C., f/k/a Otis, Peters, Becker & Pietsch, P.C., f/k/a Peter R. Barbara & Associates, P.C., f/k/a Barbara, Ruby, Domol, Bowerman, Miller and Aaron, P.C., Debtor. Robert B. WEBSTER, Trustee, and United States of America, Plaintiffs, v. Peter R. BARBARA, Defendant.

United States Bankruptcy Court, E.D. Michigan, S.D.

January 2, 1990.

Attorney(s) appearing for the Case

Wallace M. Handler, Snyder & Handler, P.C., Birmingham, Mich., for defendant.

Robert B. Webster, Hill, Lewis, Adams, Goodrich & Tait, Detroit, Mich., Trustee.

Peter A. Jackson, Hill, Lewis, Adams, Goodrich & Tait, Detroit, Mich., for plaintiff-trustee.

David S. Grossman, Dept. of Justice, Tax Div., Washington, D.C., for U.S.

MEMORANDUM, FINDINGS OF FACT AND CONCLUSIONS OF LAW

RAY REYNOLDS GRAVES, Bankruptcy Judge.

The trustee objects to allowance of the secured claim Peter R. Barbara filed against chapter 7 debtor Otis & Edwards, P.C. based upon a February 5, 1981 promissory note and security agreement executed by Peter R. Barbara & Associates, P.C.1 This adversary proceeding is before the court following a trial on the trustee's complaint...

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