BMW Financial Services, NA v. Bill Heard Enterprises, Inc. (In Re Bill Heard Enterprises, Inc.)

MEMORANDUM OPINION

JACK CADDELL, Bankruptcy Judge.

This matter having come before the Court on cross motions for summary judgment filed by William F. Perkins in his capacity as the Liquidating Trustee for the Debtors (the “Liquidating Trustee’s Motion”), BMW Financial Services NA, LLC, d/b/a Alphera Financial Services, Plaintiff in the above styled adversary proceeding (“the Alphera Motion”), and Columbus Bank & Trust Company, Intervenor Plaintiff (the “CB & T Motion,” together with the Liquidating Trustee Motion and the Alphera Motion, the “Motions”) in the above styled adversary proceeding…