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IN RE NATIONAL AEROSPACE, INC.

Bankruptcy No. 95-2706, Adversary No. 97-132.

219 B.R. 625 (1998)

In re NATIONAL AEROSPACE, INC., Debtor. Gregory K. CREWS, Trustee, Plaintiff, v. NATIONAL COATING, INC., Defendant.

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

March 3, 1998.

Attorney(s) appearing for the Case

Sandra C. Kahle, Jacksonville, FL, for Plaintiff.

Lance P. Cohen, Cohen & Thurston, Jacksonville, FL, for Defendant.

Gregory K. Crews, Jacksonville, Fl, Chapter 7 Trustee.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This adversary proceeding is before the Court upon the Complaint of Gregory K. Crews, Trustee (Plaintiff), to recover fraudulent or preferential transfers from National Coating, Inc. (Defendant), pursuant to §§ 547 and 548 of the Bankruptcy Code. After a trial on November 25, 1997, the Court enters the following findings of fact and conclusions of law:

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