IN RE A.R.E. MFG. CO., INC.

Bankruptcy No. 89-2587-BKC-3P1, Adv. No. 92-655.

138 B.R. 996 (1992)

In re A.R.E. MANUFACTURING COMPANY, INC., Debtor. A.R.E. MANUFACTURING COMPANY, INC., Plaintiff, v. UNITED STATES of America, and Keco Industries, Inc., Defendants.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

April 2, 1992.


Attorney(s) appearing for the Case

Brian M. Kane, Asst. U.S. Atty., Jacksonville, Fla., Ralph Avery, Arlington, Va., for U.S.

Lawrence C. Rolfe, Jacksonville, Fla., for debtor.

Del Stiltner Dameron, Washington, D.C., Albert S. Millar, Jacksonville, Fla., for Keco Industries, Inc.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This proceeding is before the Court on the Motion of Defendant-Intervenor Keco Industries, Inc. ("Defendant Keco"), to dismiss the adversary proceeding for lack of subject matter jurisdiction. The Court, upon the evidence presented, makes the following findings of fact and conclusions of law as required by Federal Rule of Bankruptcy Procedure 7052:

FINDINGS OF FACT

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