Concrete Express, Inc. v. United States (Internal Revenue Service) (In Re Concrete Express, Inc.)

FINDINGS OF FACT AND CONCLUSION OF LAW

SIDNEY M. WEAVER, Bankruptcy Judge.

THIS CAUSE having come on to be heard on March 9, 1988, March 14, 1988, and May 11, 1988, upon the Adversary Complaint filed by the above-captioned Debtor to avoid a security interest in the Debtor’s accounts receivable held by an account receivable finance company, and additionally to determine the relative priorities of the account receivable finance company and certain tax liens filed by the Internal Revenue Service; and the Court having heard testimony and having examined the evidence presented, observed the candor…