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IN RE GORDON URMSON BUILDER & SONS, INC.

Bankruptcy No. 97-11917, Adversary No. 01-1049.

295 B.R. 546 (2003)

In re GORDON URMSON BUILDER & SONS, INC., Debtor. William Pineo, Trustee, Plaintiff, v. Richard M. Smaltz and Linda Smaltz, His Wife; and First Western Bank, Now by Merger Sky Bank, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

July 16, 2003.

Attorney(s) appearing for the Case

William Pineo, Esq., Meadville, PA, Trustee.

W. John Knox, Esq., Erie, PA, for Trustee.

P. Raymond Bartholomew, Esq., Hermitage, PA, for Richard M. Smaltz and Linda Smaltz.

Richard J. Parks, Erie, PA, for Sky Bank.

OPINION1

WARREN W. BENTZ, Bankruptcy Judge.

Introduction

Gordon Urmson Builder & Sons, Inc. ("Debtor") filed a voluntary Petition under Chapter 7 of the Bankruptcy Code on December 19, 1997. William Pineo was appointed and serves as Chapter 7 Trustee ("Trustee"). Listed as an asset on Debtor's Schedule B, Personal Property, is an account receivable due from Richard M. and Linda Smaltz (the "Smaltzes...

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