Peltz v. Wisconsin Department of Workforce Development (In Re AR Accessories Group, Inc.)

DECISION

JAMES E. SHAPIRO, Bankruptcy Judge.

This controversy pits the interests of Bank One, Wisconsin, on behalf of itself and as agent for First Bank Milwaukee N.A. and Harris Bank (“Lenders”), and Scott Peltz, trustee of AR Accessories Group, Inc. Liquidating Trust (“trustee”) 1 , against the Wisconsin Department of Workforce Development, on behalf of the former employees of the debtor (“Department”). Each side contends that it holds a lien interest superior to that of the other side. The parties have presented cross motions for partial summary judgment with respect to Counts 6, 7, and 10…