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IN RE MIZRAHI

Bankruptcy No. 91-13132-8P7. Adv. Nos. 92-211, 92-212.

179 B.R. 322 (1995)

In re Ralph MIZRAHI a/k/a Ralph Mizrahi, C.P.A., Debtor. Gordon L. KIESTER, Trustee, Plaintiff, v. Ralph MIZRAHI, a/k/a Ralph Mizrahi, C.P.A., Defendant. Gordon L. KIESTER, Trustee, Plaintiff, v. Ralph MIZRAHI and Ruth Ann Mizrahi, as Co-Trustees of the Mizrahi Family Trust, Sheryl Beth Mizrahi, and Rochelle S. Mizrahi Winograd, Defendants.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

March 10, 1995.

Attorney(s) appearing for the Case

John Anthony, Tampa, FL, for plaintiff.

Gordon Kiester, Trustee, Tampa, FL.

Guillermo Ruiz, Ralph Mizrahi, St. Petersburg, FL, for debtor/defendant.

Marsha Griffin Rydberg, Tampa, FL, for defendants Ruth Ann Mizrahi, Sheryl Mizrahi and Rochelle Mizrahi Winograd.

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 7 liquidation case and the matter under consideration is four claims asserted by Gordon L. Kiester (Trustee) against Ralph Mizrahi (Debtor); Ruth Ann Mizrahi, his wife, a non-debtor, sued as co-trustee; the Mizrahi Family Trust; and Sheryl Beth Mizrahi and Rochelle S. Mizrahi Winograd, the daughters of the Debtor and beneficiaries of the Trust...

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