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IN RE SWINK & CO., INC.

Bankruptcy No. 90-4106M, Adv. No. 90-4089.

142 B.R. 874 (1992)

In re SWINK & COMPANY, INC., Debtor. CITY OF ELKINS, Plaintiff, v. Charles Darwin DAVIDSON, Trustee, Defendant.

United States Bankruptcy Court, E.D. Arkansas, W.D.

June 29, 1992.

Attorney(s) appearing for the Case

Richard C. Downing, Little Rock, Ark., for plaintiff.

Gary P. Barket, Stephen L. Gershner, Little Rock, Ark., for trustee/defendant.

Charles D. Davidson, Little Rock, Ark., Chapter 7 Trustee.

David E. Smith, Benton, Ark.

Robbye R. Waldron, Houston, Tex.

Richard Smith, Little Rock, Ark.

Greg Stephens, N. Little Rock, Ark.

Richard D. Taylor, Little Rock, Ark.

Thomas Carroll, Little Rock, Ark.

Ben Arnold, Little Rock, Ark.

MacLeish Roderick, Boston, Mass.

David J. Kellerman, Mark S. Fenzel, Middleton & Reutlinger, Louisville, Ky.

MEMORANDUM OPINION

JAMES G. MIXON, Bankruptcy Judge.

On January 17, 1990, an involuntary petition was filed against Swink & Company (Swink), and on February 23, 1990, an order was entered adjudicating Swink a debtor under chapter 7 of the United States Bankruptcy Code. Charles Darwin Davidson, Esq., (trustee) was appointed the chapter 7 trustee. On June 29, 1990, the City of Elkins (Elkins) filed a complaint to determine priority status alleging that...

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