In Re Atkins

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This case is before the Court on Debtor’s Objection to Claim 3 Filed by Douglass Fertilizer & Chemical, Inc. (Doc. 16). Douglass Fertilizer & Chemical, Inc. (“Douglass Fertilizer”) filed a proof of claim for $79,381.64 on May 20, 1998. John Boyd Atkins (“Debt- or”) filed an objection on June 4,1998. After a hearing held on August 27, 1998 and the presentations of counsel, the Court enters the following findings of fact and conclusion of law.

FINDINGS OF FACT

In the early 1970’s, Debtor and Lonnie W. Adams purchased a…