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IN RE IMMOBILAIRE, IV, LTD.

Bankruptcy No. 01-55960. Adversary No. 01-2266.

314 B.R. 139 (2004)

In re IMMOBILAIRE, IV, LTD., Debtor. Alan Tinnes, et al., Plaintiffs, v. Immobilaire IV, Ltd., et al., Defendants/Third Party Plaintiffs, v. Christy S. Jerles Kaster, et al., Third Party Defendants.

United States Bankruptcy Court, S.D. Ohio, Eastern Division.

August 5, 2004.

Attorney(s) appearing for the Case

John F. Berry, Portsmouth, OH, Sean A. McCarter, Columbus, OH, for Defendants.

Robert E. Bardwell, Jr., Columbus, OH, for Debtor.

William B. Logan, Jr., Luper Neidenthal & Logan, Columbus, OH, for MELAF.

Jeffrey C. Pettys, Benjamin S. Zacks, Zacks Law Group LLC, Columbus, OH, for Plaintiffs.

Alexander G. Barkan, Assistant U.S. Trustee, Columbus, OH.

Andrew M. Malek, Office of U.S. Attorney, Columbus, OH, for I.R.S.

MEMORANDUM OPINION AND ORDER

CHARLES M. CALDWELL, Bankruptcy Judge.

This Memorandum Opinion and Order constitute the Court's findings of fact and conclusions of law regarding the Second Amended Third-Party Complaint for Declaratory Judgment ("Complaint"). It was filed on behalf of Immobilaire IV, Ltd., David L. Davis, Michael A. Davis and Imobilaire III, Inc. ("Plaintiffs"). The Plaintiffs seek a judgement against Ms. Christy S. Jerles Kaster ("Mrs...

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