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IN RE R & W ENTERPRISES

Bankruptcy No. 88-04172. Adv. No. 93-08024.

181 B.R. 624 (1994)

In re R & W ENTERPRISES, Debtor. UNITED STATES of America, FOR the USE AND BENEFIT OF Matt Langley BELL, as the Duly Elected Tax Collector in and for Escambia County, Florida, Plaintiff, v. M. Alan RHODEY, Trustee, and Fidelity and Deposit Company of Maryland, Defendants and Third Party Plaintiffs, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Third Party Defendant.

United States Bankruptcy Court, N.D. Florida, Pensacola Division.

Order Vacating Decision in Part on Rehearing December 15, 1994.

Attorney(s) appearing for the Case

Philip Bates, Pensacola, FL, for plaintiff.

Cory Peterson, Pensacola, FL, for defendants and third party plaintiffs.

Carol Koehler Ide, U.S. Dept. of Justice, Washington, DC, for third party defendant.

MEMORANDUM OPINION ON MOTION FOR SUMMARY JUDGMENT

BENJAMIN COHEN, Bankruptcy Judge.

This adversary proceeding involves the extremely serious matter of a complaint against a trustee on his bond. On April 9, 1990 the Chapter 7 Trustee of R & S Enterprises submitted a Request to Close Case ("Proposed Distribution") to the U.S. Trustee. The U.S. Trustee reviewed and approved the Proposed Distribution and filed it with the Court. Based on the Trustee's proposal...

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