United States Bankruptcy Court, D. Delaware August 6, 2004, 17-12663 (TWA Inc. Post Confirmation Estate v. United States Department of Agriculture (In Re TWA Inc. Post Confirmation Estate))

MEMORANDUM OPINION

PETER J. WALSH, Bankruptcy Judge.

This opinion is with respect to the motion for summary judgment (Doc. # 16) filed by the TWA Inc. Post Confirmation Estate (“TWA”). The United States Department of Agriculture (“USDA”) filed a proof of claim, alleging its claim is secured. TWA filed its complaint asserting the claim should be reclassified as unsecured.