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IN RE D & M, INC.

Bankruptcy No. 11-87-01333 M A, Adv. No. 88-0126 M.

114 B.R. 274 (1990)

In re D & M, INC., aka Talk of Town, TOT, and Class Act, Western Coin Machines, Inc., dba Western Coin, a New Mexico corporation, Debtors. D & M, INC., and Western Coin Machines, Inc., Plaintiffs, v. UNITED NEW MEXICO BANK AT GALLUP, fka First State Bank of Gallup, et al., Defendants.

United States Bankruptcy Court, D. New Mexico.

May 9, 1990.

Attorney(s) appearing for the Case

Donald D. Becker, Albuquerque, N.M., for plaintiffs.

Gail Gottlieb, Albuquerque, N.M., for United NM at Gallup.

O.R. Adams, Jr., Albuquerque, N.M., for Maloof & Quality.

Allan L. Wainwright, Albuquerque, N.M., for NM Beverage.

Michael H. Hoses, Albuquerque, N.M., for Premier Dist.

Keith Franchini, Albuquerque, N.M., for SW Dist.

Gerald B. Richardson, Sp. Asst. Atty. Gen., NM Taxation and Revenue Dept., Santa Fe, N.M.

Sandra Hayes, Sp. Asst. U.S. Atty., Albuquerque, N.M.

Daniel J. Behles, Albuquerque, N.M., for Parish.

Max W. Shepherd, Albuquerque, N.M., for W. Terrazas.

P. Diane Webb, Albuquerque, N.M., Asst. U.S. Trustee.

MEMORANDUM OPINION

MARK B. McFEELEY, Bankruptcy Judge.

This matter came before the Court on March 7, 1990, for presentment of a judgment submitted by the debtors. The two issues before the Court are the priority of claims to Liquor License Number 1429 and the effect of the Thirty Day Credit Law, N.M.S.A. § 60-7A-9 (Repl.Pamp.1987), on the liquor wholesalers' liens. Having considered the arguments of counsel, legal memoranda submitted by the parties...

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