Brown v. Luboff (In re Sigma-Tech Sales, Inc.)

John K Olson, Judge, United States Bankruptcy Court

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

THIS ADVERSARY PROCEEDING came before the Court for trial on April 26, 2017 on the Amended Adversary Complaint (“the Complaint”) [ECF 81] filed on December 16, 2015, by Scott N. Brown, as Chapter 7 Trustee (the “Plaintiff’ and/or “Trustee”) of the bankruptcy estate of Sigma-Tech Sales, Inc. (the “Debtor”) as scheduled by the Court’s Order [ECF 330] entered March 14, 2017. Because Alan Lu-boff (“Mr. Luboff’) and Melissa Luboff (“Mrs. Luboff’) (together, the “Luboffs”) filed for…