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IN RE KYLE TRUCKING, INC.

Bankruptcy No. 97-40841.

239 B.R. 198 (1999)

In the Matter of KYLE TRUCKING, INC., Debtors.

United States Bankruptcy Court, N.D. Indiana, Hammond Division.

June 14, 1999.

Attorney(s) appearing for the Case

David Rosenthal, Lafayette, IN, for Debtor.

Peter Velde, Indianapolis, IN, for Creditor.

DECISION

ROBERT E. GRANT, Bankruptcy Judge.

The debtor, Kyle Trucking, Inc., filed a voluntary petition for relief under Chapter 11 on September 15, 1997. As of that date, it was in possession of vehicles leased from Associates Leasing, Inc. ("Associates"). Despite the facial tenor of the contract, Debtor contended that its agreement with Associates was not a true lease but was, instead, a disguised financing device. As a result, it did not make any...

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