MEMORANDUM AND ORDER THAD J. COLLINS, Bankruptcy Judge. PW Enterprises, Inc. (PWE), an unsecured creditor of Debtor, Racing Services, Inc. (RSI), filed this adversary proceeding on February 2, 2006. PWE asserted various claims for relief, including disallowance of the State's claim for unpaid taxes, denial of priority status for the State's claim, equitable subordination of the State's claim, and the avoidance and recovery of allegedly preferential and fraudulent transfers from RSI to the...
MEMORANDUM AND ORDER SHON HASTINGS, Bankruptcy Judge. Before the Court are a Motion to Dismiss filed by Debtors-Defendants Dale C. Kana and Barbara LoAnn Kana on January 17, 2012 and converted to a Motion for Summary Judgment at the hearing on August 14, 2012, a Motion for Summary Judgment filed by Plaintiff Kip M. Kaler, Chapter 7 Bankruptcy Trustee, on January 17, 2012, and a Motion for Relief filed by the Trustee on February 16, 2012. Both the Trustee and Debtors filed responses to the...
