Advanced Turbo Products, Inc. v. Congress Financial Corp. (In Re Advanced Turbo Products, Inc.)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

SIDNEY M. WEAVER, Chief Judge.

THIS CAUSE having come before the Court upon the complaint of Advance Turbo Products, Inc. (the “debtor”) against Congress Financial Corporation (Florida), First Wall Street SBIC, L.P., Amity Machine Tool Company, Inc., Fleet Credit Corporation, Bernard Machinery, Inc., and the Department of the Treasury-Internal Revenue Service (the “creditors”) to determine the validity, priority and extent of liens on the property of the debtor and the Court having heard the testimony, examined the evidence presented, observed the candor…