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IVEY v. GREAT WEST LIFE & ANNUITY INS. CO.

No. 1:02CV586.

308 B.R. 752 (2004)

In re Charles M. IVEY, III, Trustee, Plaintiff-Appellant, v. GREAT WEST LIFE & ANNUITY INSURANCE CO., Defendant-Appellee.

United States District Court, M.D. North Carolina.

March 31, 2004.

Attorney(s) appearing for the Case

John Marshall Blust, Ivey, McClellan, Gatton & Talcott, L.L.P., Greensboro, NC, for Debtor J.G. Furniture Group, Inc. and Appellant Charles M. Ivey, III, Trustee for Debtor.

David M. Warren, Poyner & Spruill, L.L.P., Rocky Mount, NC, for Appellee Great West Life & Annuity Life Insurance Company.

MEMORANDUM OPINION

TILLEY, Chief Judge.

This matter is before the Court on appeal from the United States Bankruptcy Court for the Middle District of North Carolina. Charles M. Ivey, Trustee for the bankruptcy estate of J.G. Furniture Group, Inc., appeals the final decision of the Bankruptcy Court allowing the claim of Great West Life & Annuity Insurance Company. For the reasons set forth below, Great West's priority claim should be allowed and the decision...

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