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IN RE AAPC, INC.

Bankruptcy No. 00-33726 GEC. Adversary No. 01P-2099GEC.

277 B.R. 785 (2002)

In re AAPC, INC., Debtor. United States of America, Plaintiff, v. AAPC, Inc., an active Utah corporation; AAPC, Inc., a dissolved Utah corporation; American Academy of Professional Coders, Inc., an active Utah corporation; American Academy of Procedural Coders, Inc., a dissolved Utah corporation; George H. Speciale, as Trustee for the Chapter 11 Estate of AAPC, Inc., an active Utah corporation; Lan C. England; Terrill Curtis; Compact Classics, Inc., and Retail Systems International, Inc., Defendants.

United States Bankruptcy Court, D. Utah.

March 15, 2002.

Attorney(s) appearing for the Case

Adam S. Affleck, Prince Yeates & Geldzahler, Salt Lake City, UT, David K. Broadbent, Holland & Hart, Salt Lake City, UT, Craig T. Jacobsen, Callister Nebeker & McCullough, Salt Lake City, UT, for Medical Tower Noteholders Partnership.

Bryan W. Cannon, Sandy, UT, for Old West Annuity and Capital Assets.

Joel T. Marker, McKay Burton & Thurman, Salt Lake City, UT, for Capital Assets Financial Services.

Anna W. Drake, Salt Lake City, UT, for Terrill Curtis.

Weston L. Harris, Parsons Davies Kinghorn & Peters, Salt Lake City, UT, Larry G. Moore, Ray Quinney & Nebeker, Salt Lake City, UT, for Washington Mutual Bank.

Mark H. Howard, US Attorney's Office, Salt Lake City, UT, for IRS.

Peter J. Kuhn, Salt Lake City, UT, for United States Trustee.

R. Mont McDowell, McDowell & Gillman, Salt Lake City, UT, for George H. Speciale.

Chris L. Schmutz, Schmutz Mohlman & Rohbock, Bountiful, UT, for AAPC, Inc., Salt Lake City, UT.

Paul M. Warner, Salt Lake City, UT, for United States of America.

Kim R. Wilson, Snow Christensen & Martineau, Salt Lake City, UT, for Ford Motor Credit and Toyota Motor Credit Corp.

ORDER GRANTING PARTIAL SUMMARY JUDGMENT AND ESTABLISHING DEADLINES TO AMEND AND SERVE COMPLAINT

GLEN E. CLARK, Chief Judge.

This matter came before the Court on November 13, 2001, at 11:00 a.m., on the Motion to Dismiss this adversary proceeding pursuant to Bankruptcy Rule 7012 and Fed.R.Civ.P. 12(b)(1) and (6) filed by Old West Annuity and Life Insurance Company ("Old West"). Joel T. Marker of McKay, Burton & Thurman appeared in behalf of Old West; Christopher...

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