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IN RE KANE & KANE, A PARTNERSHIP

Case No.: 09-15556-EPK, Adv. Proc. No.: 10-01022-EPK.

In re: KANE & KANE, A PARTNERSHIP, Chapter 7, Debtor. MICHAEL R. BAKST, Trustee in Bankruptcy for KANE & KANE, A PARTNERSHIP, Plaintiff, v. UNITED STATES OF AMERICA, Defendant.

United States Bankruptcy Court, S.D. Florida, West Palm Beach Division.

March 25, 2013.

MEMORANDUM OPINION

ERIK P. KIMBALL, Bankruptcy Judge.

This matter came before the Court for trial on November 5 and November 7, 2012. The Court considered the evidence admitted at trial and the arguments of counsel. This memorandum opinion constitutes the Court's findings of fact and conclusion of law in accordance with Fed. R. Civ. P. 52, made applicable to this adversary proceeding by Fed. R. Bankr. P. 7052. As stated more fully below, the plaintiff did...

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