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IN RE NAT. TIRE SERVICES, INC.

Bankruptcy No. 96 B 02058, Adv. No. 96 A 00360.

201 B.R. 788 (1996)

In re NATIONAL TIRE SERVICES, INC., Debtor. CHARLES POCH, INC., Plaintiff, v. NATIONAL TIRE SERVICES, INC., Defendant.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

October 30, 1996.

Attorney(s) appearing for the Case

Stephen A. Whelan, Horvath & Lieber, P.C., Chicago, IL, for Plaintiff.

Eugene Crane, Dannen, Crane, Heyman & Simon, Chicago, IL, for Defendant.

Jonathan W. Young, Trustee, Wildman, Harrold, Allen & Dixon, Chicago, IL.

MEMORANDUM OPINION

ERWIN I. KATZ, Bankruptcy Judge.

This matter comes before the Court for trial on the Complaint of Plaintiff, Charles Poch, Inc. ("CPI"), for Declaratory Judgment against Debtor, National Tire Services, Inc. ("Debtor"). The parties have entered into a Stipulation of Facts and have rested.

At issue is whether the Debtor had assigned an account receivable from the Department of National Resources ("DNR") to CPI pre-petition.

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