United States Bankruptcy Court, M.D. Florida September 10, 1992, Bankruptcy No. 83-0202-3P7, Adv. No. 90-193 (United States Ex Rel. George Schumann Tire & Battery Co. v. Grant (In Re George Schumann Tire & Battery Co.))

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 7 liquidation case and the matter under consideration are claims set forth in the Third Amended Complaint filed by the United States of America (Government) on behalf of the Debtor, George Schumann Tire and Battery Company, Inc. (Debtor), against Charles W.