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IN RE SETH CO., INC.

No. 01-22241.

281 B.R. 150 (2002)

In re SETH CO., INC., Debtor.

United States Bankruptcy Court, D. Connecticut.

July 10, 2002.

Attorney(s) appearing for the Case

John A. Wall, Wall, McCormack & Robinson, Windsor, CT, for debtor-movant.

John Aletta, Special Assistant, United States Attorney, East Hartford, CT, for United States of America, Internal Revenue Service, Creditor.

RULING ON DEBTOR'S MOTION TO INCUR DEBT SECURED BY A SENIOR LIEN ON PROPERTY SUBJECT TO LIENS

ROBERT L. KRECHEVSKY, Bankruptcy Judge.

I.

Seth Co., Inc., ("the debtor") filed a Chapter 11 petition on July 9, 2001. The debtor, whose vice-president and sole stockholder is Derek S. Pierce, listed its business as that of real estate development and house construction. Gary L. Pierce, the debtor's president, is Derek S. Pierce's father.

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