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IN RE MORSE TOOL, INC.

Bankruptcy No. 87-10588-CJK, Adv. No. A87-1303.

148 B.R. 97 (1992)

In re MORSE TOOL, INC., Debtor. David J. FERRARI, Trustee of Morse Tool, Inc., Plaintiff, v. BARCLAYS BUSINESS CREDIT, INC., f/k/a Barclays American/Business Credit, Inc., Defendant.

United States Bankruptcy Court, D. Massachusetts.

December 14, 1992.

Attorney(s) appearing for the Case

Gene Landy, Sp. Counsel, Mark Berman, Boston, MA, for trustee.

Charles Bennett, Boston, MA, for Barclays Business Credit, Inc.

MEMORANDUM OF DECISION

CAROL J. KENNER, Bankruptcy Judge.

INTRODUCTION

On August 24, 1984, Gulf and Western Manufacturing Company ("G & W")1 sold the assets and liabilities of its unincorporated Morse Cutting Tool and Super Tool divisions ("the Divisions"), both of which manufactured industrial cutting tools, to a new entity, Morse Tool, Inc. ("Morse" or "the Debtor"), which had neither assets nor liabilities. In...

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