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IN RE CROSSROADS MARKET, INC.

Bankruptcy No. 93-12964.

190 B.R. 269 (1994)

In re CROSSROADS MARKET, INC.

United States Bankruptcy Court, N.D. Mississippi.

December 12, 1994.

Attorney(s) appearing for the Case

Doris C. Landon, Oxford, MS, for Crossroads Market, Inc.

D. Ronald Musgrove, Smith and Musgrove, Batesville, MS, for Mechanics Bank.

Kenneth H. Coghlan, Hickman, Goza & Gore, Oxford, MS, for Merchants & Farmers Bank.

Ralph M. Dean, Assistant U.S. Attorney, Oxford, MS, for Internal Revenue Service.

OPINION

DAVID W. HOUSTON, III, Bankruptcy Judge.

On consideration before the court is a motion for release of cash collateral and security interest filed by Merchants and Farmers Bank; response to said motion having been filed by the United States of America, acting on behalf of the Internal Revenue Service; memoranda of law having been submitted by both parties; and the court having considered same, hereby finds as follows, to-wit:

I.

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