In re Earl Little & Sons, Inc.

*973MEMORANDUM AND ORDER

ROBERT L. EISEN, Bankruptcy Judge.

This matter came to be heard on defendant’s, Commerce and Industry Insurance Company’s (Commerce), motion for summary judgment. The parties have argued the motion and supplied this court with briefs and memoranda. This court having carefully considered counsel’s arguments, the briefs and memoranda filed and the fruits of its own research, does hereby make the following findings of fact and conclusions of law.

FINDINGS OF FACT

Earl Little & Sons, Inc. and James R. Little (Little — Both Earl Little & Sons, Inc. and James R. Little will be…