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IN RE ATKINSON

No. 99-21086.

258 B.R. 769 (2001)

In re Stephen G. ATKINSON, M.D. and Karen Marie Atkinson, Debtors.

United States Bankruptcy Court, D. Idaho.

February 6, 2001.

Attorney(s) appearing for the Case

Bruce A. Anderson, Elsaesser, Jarzabek, Anderson, Marks & Elliot, Chtd., Sandpoint, ID, for Stephen G. Atkinson and Karen Marie Atkinson.

T.J. Frasier, Landeck, Westberg, Judge & Graham, P.A., Moscow, ID, for C. Barry Zimmerman, Chapter 7 Trustee.

Gary L. McClendon, Boise, Idaho, Office of the United States Trustee.

MEMORANDUM OF DECISION

TERRY L. MYERS, Bankruptcy Judge.

INTRODUCTION

Stephen Atkinson is a general and vascular surgeon. He and his wife Karen Atkinson ("Debtors") filed a petition for relief under chapter 11 on September 7, 1999. They converted their case to chapter 7 on March 24, 2000.

Chapter 7 Trustee, C. Barry Zimmerman ("Trustee"), has moved for turnover of certain "accounts receivable" which were accrued by Dr. Atkinson...

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