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IN RE AMERICAN REMANUFACTURERS, INC.

Bankruptcy No. 05-20022 (PJW). Adversary Nos. 07-51597 (PJW), 07-51603 (PJW).

451 B.R. 349 (2011)

In re AMERICAN REMANUFACTURERS, INC., et al., Debtors. Montague S. Claybrook, as Chapter 7 Trustee of the estates of American Remanufacturers, Inc., et al., Plaintiff, v. AutoZone Texas, L.P.; AutoZone, Inc., General Partner to AutoZone Texas, L.P.; and AutoZone Parts, Inc., Defendants.

United States Bankruptcy Court, D. Delaware.

June 9, 2011.

Attorney(s) appearing for the Case

L. Jason Cornell , Sheldon K. Rennie , Fox Rothschild LLP, Wilmington, DE, Michael G. Menkowitz , Joshua T. Klein , Fox Rothschild LLP, Philadelphia, PA, Alan L. Frank , Alan L. Frank Law , Elkins Park, PA, for Montague S. Claybrook, Chapter 7 Trustee for the estates of American Remanufacturers, Inc., et al.

Michael R. Lastowski   Sommer L. Ross , Duane Morris LLP, Wilmington, DE, Stephen W. Ragland , Kristen C. Wright , Russell E. Stair , Bass, Berry & Sims PLC, Memphis, TN, for Defendants.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

PETER J. WALSH, Bankruptcy Judge.

This is the Court's findings of fact and conclusions of law following a two-day trial on April 4 and 5, 2011. Montague S. Claybrook ("Trustee"), as chapter 7 trustee of the estates of debtors American Remanufacturers, Inc. ("ARI"), ATSCO Products, Inc. ("ATSCO"), and Car Component Technologies, Inc. ("CCT") (collectively, the "Companies"), seeks to collect roughly $4.5 million in accounts...

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