Gouveia v. Wisconsin (In Re Globe Building Materials, Inc.)

MEMORANDUM OF DECISION

J. PHILIP KLINGEBERGER, Bankruptcy Judge.

This adversary proceeding was initiated by complaint of Gordon E. Gouveia, Chapter 7 Trustee of Globe Building Materials, Inc. (“Trustee”) filed on January 17, 2003. The designated defendants — State of Wisconsin (‘Wisconsin”) and Peggy A. Lauten-schlager, in her official capacity as Attorney General of the State of Wisconsin (“Attorney General”) — filed their answer to the complaint on February 19, 2003. 1

The complaint seeks to determine that a statutory lien, held by Wisconsin with respect to wage claims asserted by it on behalf…