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IN RE ADVANCED TURBO PRODUCTS, INC.

Bankruptcy No. 90-27648-BKC-SMW, Adv. No. 91-0129-BKC-SMW-A.

126 B.R. 630 (1991)

In re ADVANCED TURBO PRODUCTS, INC., Debtor. ADVANCED TURBO PRODUCTS, INC., Debtor-in-Possession, Plaintiff, v. CONGRESS FINANCIAL CORPORATION (FLORIDA), First Wall Street SBIC, L.P., Amity Machine Tool Company, Inc., Fleet Credit Corporation, Bernard Machinery, Inc., Department of the Treasury-Internal Revenue Service, Defendants.

United States Bankruptcy Court, S.D. Florida.

April 25, 1991.

Attorney(s) appearing for the Case

Marte Singerman, Miami, Fla., for plaintiff.

Charles S. Dale, Fort Lauderdale, Fla., for Amity Machine.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

SIDNEY M. WEAVER, Chief Judge.

THIS CAUSE having come before the Court upon the complaint of Advance Turbo Products, Inc. (the "debtor") against Congress Financial Corporation (Florida), First Wall Street SBIC, L.P., Amity Machine Tool Company, Inc., Fleet Credit Corporation, Bernard Machinery, Inc., and the Department of the Treasury-Internal Revenue Service (the "creditors") to determine the validity, priority and...

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