Charles Poch, Inc. v. National Tire Services, Inc. (In Re National Tire Services, Inc.)

MEMORANDUM OPINION

ERWIN I. KATZ, Bankruptcy Judge.

This matter comes before the Court for trial on the Complaint of Plaintiff, Charles Poch, Inc. (“CPI”), for Declaratory Judgement against Debtor, National Tire Services, Inc. (“Debtor”). The parties have entered into a Stipulation of Facts and have rested.

At issue is whether the Debtor had assigned an account receivable from the Department of National Resources (“DNR”) to CPI pre-petition.

On October 13, 1996, CPI obtained a default judgement against Debtor in the amount of $16,142.25, pursuant to an Illinois Circuit Court case entitled Charles…