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IN RE KIDS WORLD OF AMERICA, INC.

Bankruptcy No. 04-35242, Adversary No. 05-03217.

349 B.R. 152 (2006)

In re KIDS WORLD OF AMERICA, INC., Debtor. Kids World of America, Inc., Plaintiff, v. State of Georgia, Dept. of Early Care and Learning, Defendant.

United States Bankruptcy Court, W.D. Kentucky, Louisville Division.

August 18, 2006.

Attorney(s) appearing for the Case

David M. Cantor, Seiller Waterman LLC, Louisville, KY, for Debtor/Plaintiff. John E. Swain, Kentucky Department of

Revenue, Frankfort, KY, W. Wright Banks, Jr., Assistant Attorney General, Atlanta, GA, for Defendant.

MEMORANDUM OPINION COMBINED WITH RELATED ORDERS AND NOTICE OF THE ENTRY THEREOF

THOMAS H. FULTON, Bankruptcy Judge.

THESE CORE PROCEEDINGS under 28 U.S.C. 157(b)(2)(A) come before the Court on Plaintiff Kids World of America, Inc.'s ("Plaintiff') Complaint for Turnover of Funds, Defendant State of Georgia Department of Early Care and Learning's ("Defendant")1 Answer, Defendant's Motion to Dismiss and Plaintiff's Response to Motion...

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