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IN RE AMERICAN LEASING AND ACCEPTANCE CORP.

Bankruptcy Nos. 94-04647-8P1, 94-06262-8P1, Adversary No. 96-1199.

228 B.R. 755 (1997)

In re AMERICAN LEASING AND ACCEPTANCE CORPORATION OF LAKELAND, and Acceptance Corporation, Consolidated Debtors. Bethann Scharrer, Liquidating Trustee, Plaintiff, v. The Department of Treasury-Internal Revenue Service, William B. Johnson, David A. Johnson, Charlene Johnson, and Melody Johnson, Defendants.

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

November 26, 1997.

Attorney(s) appearing for the Case

Marsha Griffin Rydberg, Tampa, FL, for plaintiff.

Philip Doyle, Department of Justice, Washington, D.C., Charles R. Wilson, United States Attorney, Tampa, FL, for I.R.S.

P. David Pobjecky, Winter Haven, FL, for William B. Johnson.

Joel S. Treuhaft, Oldsmar, FL, for defendants/Johnsons.

ORDER DENYING MOTION FOR PARTIAL SUMMARY JUDGMENT (Doc. # 52)

ALEXANDER L. PASKAY, Bankruptcy Judge.

This cause came on for hearing upon the Motion for Partial Summary Judgment filed on August 7, 1997 by Bethann Scharrer (Liquidating Trustee) in the above-captioned adversary proceeding. The Liquidating Trustee requests that this Court determine as a matter of law that a portion of the payments made by American Leasing and Acceptance Corporation and American...

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