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IN RE ATLAS COMMERCIAL FLOORS, INC.

Bankruptcy No. 88-11632.

125 B.R. 185 (1991)

In re ATLAS COMMERCIAL FLOORS, INC., Debtor.

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

March 29, 1991.

Attorney(s) appearing for the Case

Michael A. Mason, Flint, Mich., for trustee.

Earle I. Erman, Southfield, Mich., for Michigan Carpenters' Fringe Ben. Funds.

MEMORANDUM OPINION ON OBJECTION TO TRUSTEE'S FINAL REPORT

ARTHUR J. SPECTOR, Bankruptcy Judge.

The facts in this case are not in dispute. There remains in the Debtor's estate $9,274.63 available for final distribution. These funds are subject to an unavoidable tax lien held by the Michigan Employment Security Commission (MESC) in the amount of $2,564.00. In addition, there are administrative claims against the estate which total approximately $5,126.50,...

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