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IN RE GRUBBS CONST. CO.

No. 03-08573-8W1.

319 B.R. 698 (2005)

In re GRUBBS CONSTRUCTION COMPANY, Debtor.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

January 7, 2005.

Attorney(s) appearing for the Case

David S. Jennis, Chad S. Bowen, Adam C. King, Jennis & Bowen, P.L., Tampa, FL, for Debtor.

Steven M. Berman, Berman and Norton Breman, a Professional Association, Tampa, FL, for SouthTrust Bank.

Kenneth G.M. Mather, Hinshaw & Culbertson, Tampa, FL, for Banc One Leasing Corporation.

Memorandum Decision on Characterization of Banc One Leasing Corporation's Equipment Leases

MICHAEL G. WILLIAMSON, Bankruptcy Judge.

The issue before the Court is whether the equipment leases between the Debtor, Grubbs Construction, Inc. ("Grubbs"), and Banc One Leasing Corporation ("Banc One") are to be characterized as true leases or as secured transactions. This issue has been the subject of many court decisions, the common thread of which has been...

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