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IN RE BILL HEARD ENTERPRISES, INC.

Bankruptcy No. 08-83029-JAC-11. Adversary No. 08-80187-JAC-11.

438 B.R. 745 (2010)

In the Matter of BILL HEARD ENTERPRISES, INC., et al., Debtor(s). United Service Protection Corporation and United Service, Protection, Inc., Plaintiff(s), v. Bill Heard Enterprises, Inc., et al., Defendant(s).

United States Bankruptcy Court, N.D. Alabama, Northern Division.

October 19, 2010.

Attorney(s) appearing for the Case

Jeffrey W. Kelley , Stephen Roach, Troutman Sanders LLP, Atlanta, GA, for Columbus Bank & Trust.

Kevin A. Rogers , Wells Marble & Hurst, PLLC, Jackson, MS, for United Service Protection Corp. and United Protection Inc.

MEMORANDUM OPINION

JACK CADDELL, Bankruptcy Judge.

United Service Protection Corporation and United Service Protection, Inc. (collectively "USP") and Columbus Bank & Trust ("CB & T") assert competing claims to approximately $53,346 being held in one of the Bill Heard debtors' general operating accounts maintained at CB & T. CB & T argues that it has a right to setoff the funds against prepetition obligations owed by the Bill Heard debtors...

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