Wisconsin Department of Industry, Labor & Human Relations v. Ludwig (In Re Napco Graphic Arts, Inc.)

DECISION AND ORDER

WARREN, Chief Judge.

Presently pending is an appeal from a bankruptcy court decision. Plaintiff, the Wisconsin Department of Industry, Labor and Human Relations (“DILHR”), appeals from a decision issued by Chief Judge C.N. Clevert granting summary judgment in favor of the defendants in this matter. The defendants in this matter are R. Arthur Ludwig (“Ludwig”), Napco Graphic Arts, Inc.’s, bankruptcy trustee; First Wisconsin Corporation (“FWC”), a secured creditor; Phillip Harvey (“Harvey”), an agent for other secured creditors; and Atlas Leasing Corporation (“Atlas”), Napco’s…