IN RE LAPES, (S.D.Fla. 2000)

JAMES A. GOODMAN, United States Bankruptcy Judge.[**] [**] United States Bankruptcy Judge, District of Maine, Sitting by Designation.

In accordance with a Memorandum of Decision of even date herewith, it is hereby

that the debtor is denied a discharge pursuant to Counts I, II and III. Judgment shall enter in favor of EAB on these counts. It is further

that the uncollected balance of the state court judgment, the sum of $554,041.92, is non-dischargeable. Judgment shall enter in favor of EAB on Counts IV, V, VI, and VII. It is further

that judgment shall enter in favor of EAB on Count VIII, IX, X and XII. EAB is entitled to avoid all of the transfers leading up to and including use of the proceeds of EAB's accounts receivables to acquire the homestead located at 1985 South Ocean Boulevard, Apartment 6Q, Hallandale, Broward County, Florida 33309 (the "Homestead"); EAB is entitled to an equitable lien in the Homestead until such time as EAB can recover and liquidate the Homestead and EAB is entitled to liquidate the property by conducting a sale of Homestead. It is further

that judgment shall enter in favor of EAB on Count XI. The defendants shall provide an accounting that details the financial condition of the debtor and all related companies and the defendants shall further provide an accounting of all assets transferred to or from the debtor and the defendant companies from January 1, 1996 through the present.

The clerk shall make the appropriate entry on the docket.