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IN RE PYRAMID INDUSTRIES, INC.

Bankruptcy No. 89 B 15373. Adv. No. 93 A 1025.

170 B.R. 974 (1994)

In re PYRAMID INDUSTRIES, INC., Debtor. UNITED STATES of America, Plaintiff, v. Andrew MAXWELL, not individually, but as Trustee of the Estate of Pyramid Industries, Inc.; Affiliated Bank; All American Corporation; Art Drapery Studios Corporation; Butler Street Foundry & Iron; Chicago Builders & Erectors, Inc.; Columbia Pipe & Supply Company; Construction Specialties, Inc.; Contractors Acoustical Supply; Diversified Insulation; Douglass & Company; Gerson Electric Construction Co.; Gilead-Angelo Construction; Harold A. Schweig Company, Inc.; The Lazzaro Companies, Inc.; Martin Cement Company; Municipal Funding, Inc.; Southwest Financial Bank; Vesta Distributors, Inc.; WLW & Associates; and Nonrecord Claimants, Defendants.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

July 22, 1994.

Attorney(s) appearing for the Case

Joel Nathan, Asst. U.S. Atty., Chicago, IL, for U.S.

Robert Samko, Chicago, IL, for All American Corp.

Peter Swan, Highland Park, IL, for Gerson Elec. Const. Co.

Kurt Muller, Chicago, IL, for The Lazzaro Companies, Inc.

MEMORANDUM OPINION

DAVID H. COAR, Bankruptcy Judge.

This matter comes before the Court on the motion of the United States, on behalf of the Small Business Administration ("SBA"), for summary judgment on its Complaint to Determine the Extent, Validity and Priority of Liens and Interest in Property of the Estate. The Court has core jurisdiction pursuant to 28 U.S.C. §§ 157(b)(2)(K) and 1334. Upon consideration of the pleadings, memorandum...

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