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IN RE SINTZ

Bankruptcy No. 92-12062. Adv. No. 92-1313.

162 B.R. 572 (1993)

In re Peter V. SINTZ and Julie G. Sintz, Debtors. Robert H. ALLEN, Trustee, Plaintiff, v. FIRST ALABAMA BANK, AmSouth Bank, Frederick Davis, Davis & Co., State of Alabama Department of Revenue, United States of America, Defendants.

United States Bankruptcy Court, S.D. Alabama.

June 29, 1993.

Attorney(s) appearing for the Case

Robert H. Allen, Mobile, AL, Trustee.

William R. Sawyer, Mobile, AL, for U.S.

Charles R. Mixon, Jr., Mobile, AL, for First Alabama Bank.

Christopher Gruenwald, Mobile, AL, for AmSouth Bank.

MEMORANDUM OPINION

ARTHUR B. BRISKMAN, Bankruptcy Judge.

This matter came before the Court on the complaint of the trustee, Robert H. Allen, to determine the validity, extent and priority of liens of the respective defendants. After receiving exhibits, stipulation of facts and arguments of counsel, the Court makes the following findings of fact and conclusions of law.

FINDINGS OF FACT

First Alabama Bank (First Alabama) was...

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