Vincent Gaines Implement Co. v. United States (In Re Vincent Gaines Implement Co.)

MEMORANDUM OPINION

JAMES G. MIXON, Bankruptcy Judge.

Vincent Gaines Implement Company, Inc., filed a voluntary petition for relief under the provisions of chapter 11 on January 7, 1986. On February 11, 1986, the debtor-in-possession filed a complaint to determine the extent and validity of the lien of the Small Business Administration (SBA).

This adversary proceeding is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(E). The Court has jurisdiction to enter a final judgment. The following constitutes the Court’s findings of fact and conclusions of law as required by Bankruptcy Rule of…