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IN RE UNITED MARINE SHIPBUILDING, INC.

Bankruptcy No. 94-00542. Adv. No. A95-05466.

198 B.R. 970 (1996)

In re UNITED MARINE SHIPBUILDING, INC., Debtor. Michael B. McCARTY, as Trustee for United Marine Shipbuilding, Inc., Plaintiff, v. NATIONAL BANK OF ALASKA, N.A., United States Depart. of Transportation acting by and through the Maritime Administration, and Evergreen Leasing, Inc., Defendants.

United States Bankruptcy Court, W.D. Washington.

July 9, 1996.

Attorney(s) appearing for the Case

Beth Cook, Department of Justice, Washington, DC, Diane E. Tebelius, United States Attorney, Seattle, WA, for DOT/Maritime Administration.

Bruce W. Leaverton, Seattle, WA, for Evergreen Leasing.

Kimberly W. Osenbaugh, Seattle, WA, for National Bank of Alaska.

Michael B. McCarty, North Bend, WA, for Plaintiff.

MEMORANDUM OPINION ON MOTIONS FOR SUMMARY JUDGMENT

KAREN A. OVERSTREET, Bankruptcy Judge.

This matter came before the Court on February 8, 1996, on the cross-motions for summary judgment filed by each party in the case. Each party has asserted a right to two Internal Revenue Service ("IRS") refund checks received by the Trustee, Michael B. McCarty (the "Trustee"), after the commencement of this case. The checks...

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