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IN RE B & B PRINTING CO., INC.

Bankruptcy No. 2-91-05227. Adv. No. 2-92-0134.

164 B.R. 273 (1993)

In re B & B PRINTING CO., INC., Debtor. Larry E. STAATS, Trustee, Plaintiff, v. John J. GUZZO, et al., Defendants.

United States Bankruptcy Court, S.D. Ohio, E.D.

December 14, 1993.

Attorney(s) appearing for the Case

Brenda L. Dodrill, Asst. U.S. Atty., Columbus, OH, for U.S.

Donald L. Jones, Dublin, OH, for defendant John J. Guzzo.

Trish Lazich, Asst. Atty. Gen., State of Ohio, Bureau of Employment Serv., Columbus, OH, for Ohio Bureau of Employment Serv.

Larry E. Staats, Trustee, Columbus, OH.

Frederick Ransier, State of Ohio, Dept. of Taxation, Columbus, OH.

OPINION AND ORDER ON COMPLAINT TO DETERMINE PRIORITY OF LIENS

BARBARA J. SELLERS, Bankruptcy Judge.

On April 9, 1992, Larry E. Staats, Trustee, filed a complaint seeking to determine the validity, extent and priority of liens against the assets of the bankruptcy estate of B & B Printing Co., Inc. All claims against the estate's assets have been dismissed, compromised, or reduced to default judgment except those of defendants John J. Guzzo ("Guzzo...

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