Mitchel R. Goldberg

“ORDERED that the claims of Aetna and similarly situated employees shall be allowed priority status pursuant to the limitations of 11 USC § 507(a)(5) et al., and in conformance with this Memorandum Opinion;”

“ORDERED, Debtor, Judith Spencer is entitled to Judgment on the Pleadings, Points and Authorities presented, and after oral argument of all counsel. The Trust and property interest from the inter vivos Trust are not property of this bankruptcy estate.”

“ORDERED, the objection is sustained and the rollover IRAs are exempt to the extent reasonably necessary pursuant to CCP § 704.115(a)(3) and (e).”

“ORDERED, that Plaintiff Shankwiler’s California Student Aid Commission loan creates an undue hardship under § 523(a)(8)(B), and therefore, is dischargeable;”

“ORDERED, that Plaintiff Shankwiler’s TERI loan creates an undue hardship under § 523(a)(8)(B), and therefore, is dischargeable.”

“ORDERED, that the U.S. Trustee’s Objection to the Employment Application is denied and the Application is conditionally approved;”

“In accordance with the foregoing, it is hereby ORDERED, that Federal Insurance Company’s Motion to Quash the Subpoena of the Heiman and Turabaz claims files is granted.”

“The amended claim, which represent general income tax liabilities, is allowed under the prior timely filed claims of the IRS. That portion of the November 30, 1992 claim for unpaid federal payroll taxes is disallowed as an untimely filed claim.”

“IT IS ORDERED that the claim of Dr. Sanders is an allowable claim in the Estate and that the objection to this claim is overruled.”

“The claim of Alway Financial is not subject to discharge in the Clement bankruptcy as it arose post-petition.”

“As to the CGS claim, the State may retain the monies it recovered for taxes and post-petition interest on the pre-petition claims in the amount of $8,214.51 pursuant to 11 U.S.C. § 506(b).”

“The State may also retain monies it recovered for penalties as a general unsecured claim pursuant to 11 U.S.C. § 502(a) in the amount of $554.69 provided there are no other general unsecured creditors to be paid.”

“Any overpayment remaining with the State, as set forth in the facts to this memorandum, must be returned to the estate including accumulated interest.”

“As to the PRW claim, the State may retain the monies it recovered for taxes and post-petition interest on the pre-petition claims in the amount of $6,176.07 pursuant to 11 U.S.C. § 506(b).”

“The State may also retain the monies it recovered for penalties as a general unsecured claim pursuant to § 502(a) in the amount of $431.54 provided there are no other general unsecured creditors to be paid.”

“The State’s priority claim against PRD is, therefore, $7,418.77.”

“Based upon the foregoing, I conclude that the motion by Desert Community Bank to compel the trustee to administer this asset of the estate should be granted.”

“The Bank’s motion to compel the trustee to accept its current offer should be denied without prejudice.”

“Sanctions will be denied to either party and each side will bear their own costs for this motion.”

“To Charles Eye as an administrative expense, pursuant to 11 U.S.C. § 506(c), the sum of $8,500;”

“To Montroy Supply, on its judgment lien, which does not impair the homestead exemption of debtor, the sum of $7,774.91 plus interest at $1.26 per day from March 23, 1989 until paid;”

“To Chino Valley Bank, the consensual lienholder, the balance of all proceeds necessary to satisfy its junior consensual lien;”

“The senior judgment liens of Prout and C.C. Service Corporation are null and void as said liens, under California law, terminated upon the death of William Murray.”