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IN RE JRV INDUSTRIES, INC.

No. 04-6236-3F1.

342 B.R. 635 (2006)

In to JRV INDUSTRIES, INC., Debtor.

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

January 6, 2006.

Attorney(s) appearing for the Case

Lisa C. Cohen, Ruff & Cohen PA, Gainesville, FL, for Debtor.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This case came before the Court upon Motion of Mazak Corporation to Reclassify the Claim of Tennessee Engine Works (the "Motion to Reclassify"). The Court conducted a hearing on the matter on November 3, 2005. At the conclusion of the hearing, the Court directed the parties to submit memoranda in support of their respective positions. Upon the evidence and the arguments of the...

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