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IN RE HARRY TURNER AND ASSOCIATES, INC.

Bankruptcy No. 92-40552-7C, Adv. No. 92-7609.

153 B.R. 573 (1993)

In re HARRY TURNER AND ASSOCIATES, INC., Debtor. HARRY TURNER AND ASSOC., INC., Plaintiff, Merchants National Bank, Intervenor, v. SHAWNEE COUNTY, KANSAS, Defendant.

United States Bankruptcy Court, D. Kansas.

April 20, 1993.

Attorney(s) appearing for the Case

Mark Shaiken, Stinson, Mag & Fizzell, Kansas City, MO, for Merchants Nat. Bank.

Russell Wright, Asst. Shawnee County Atty., Topeka, KS, for Shawnee County, Kan.

Joseph I. Wittmam, Chapter 7 Trustee, Topeka, KS, for debtor.

Charles N. Henson, Wright, Henson, Somers, Sebelius, Clark & Baker, Topeka, KS, for the Kansas Bankers Ass'n.

John Foulston, Asst. U.S. Trustee, Wichita, KS.

MEMORANDUM OF DECISION

JAMES A. PUSATERI, Chief Judge.

The debtor commenced this proceeding before its bankruptcy case was converted from chapter 11 to chapter 7. Merchants National Bank (MNB) intervened, seeking to have its mortgage declared superior to tax liens claimed by Shawnee County, Kansas. The proceeding is presently before the Court on MNB's motion for summary judgment. The parties have submitted statements of uncontroverted facts and legal memoranda...

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