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  5. 197 B.R. 987 (1996)
 

IN RE AMERICAN FABRICATORS, INC.

Bankruptcy No. 94-62-BKC-3P7. Adv. No. 95-86.

197 B.R. 987 (1996)

In re AMERICAN FABRICATORS, INC., d/b/a Buffalo Tank Corporation of Florida, Debtor. Charles W. GRANT, Trustee, Plaintiff, v. FLORIDA POWER CORPORATION, Whitlock Industrial Painting Co., Inc., A & A Welding & Fabrication, Inc., and, Tri State Contractors of Florida, Inc., Defendants.

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

June 4, 1996.

Attorney(s) appearing for the Case

Eric S. Kolar, Jacksonville, Florida, for Whitlock Industrial, Inc.

Robert Perry of the Law Offices of Ronald Bergwerk, Jacksonville, Florida, for trustee.

Gary M. Schaaf of Carter, Stain, Ford, Schaaf & Towzey, St. Petersberg, Florida, for Florida Power Corp.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This proceeding came before the Court upon complaint to recover property of the estate pursuant to 11 U.S.C. § 542(b); to determine extent, validity and priority of lien; and objections to claims 13, 14 and 46. A trial was held on March 6, 1996. Upon the evidence presented, the Court enters the following findings of fact and conclusions of law:

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