Matter of Kitchen Trend of Homewood, Inc.

OPINION

CLIFFORD FULFORD, Bankruptcy Judge.

This core proceeding [28 U.S.C. § 157(b)(2)(K) ] involves the competing interests of Borg-Warner Acceptance Corporation (Borg-Warner) and the Trustee of the bankruptcy estate of the debtor, Kitch en Trend of Homewood, Inc. (K.T. of H’wood) in $2,791.50 worth of financed inventory. The outcome of this matter is affected by Borg-Warner’s previous relationship with the Debtor and with two similarly named corporations, Kitchen Trend, Inc. (K.T., Inc.), and Kitchen Trend of Birmingham (K.T. of B’ham). The following constitute findings of fact and…