Lazere Financial Corp. v. Palmetto Pump & Irrigation, Inc. (In Re Palmetto Pump & Irrigation, Inc.)

ORDER ON MOTION FOR SUMMARY JUDGMENT

ALEXANDER L. PASKAY, Chief Judge.

THIS CAUSE came on for hearing with notice to all parties in interest upon a Motion for Summary Judgment filed by Laz-ere Financial Corporation (Plaintiff), the Plaintiff in the above captioned adversary proceeding. The Motion for Summary Judgment addresses the Plaintiff’s Complaint which seeks to determine the validity, priority, and extent of a lien held by the Plaintiff on certain tax refunds of Palmetto Pump and Irrigation, Inc., one of the defendants in this adversary proceeding and the Debtor in this Chapter 7 case. It…