Grabscheid v. Calvert Sales, Inc.

MEMORANDUM OPINION AND ORDER

NEWBLATT, District Judge.

Before the Court is an appeal from the Bankruptcy Court’s grant of summary judgment in favor of appellee William H. Grabscheid (“appellee”) in an adversary proceeding filed by appellee against appellant Calvert Sales, Inc. (“appellant”). United States Bankruptcy Judge Arthur J. Spector ruled below that appellant’s financing statements, presented to the Michigan Secretary of State’s office absent the required federal tax identification number, were not in substantial compliance with the requirements of M.C.L. § 440.9403, 150 B.R. 413…