ORDER
In accordance with the Memorandum Opinion entered this date, the Court having found therein that the “Exchange Funds” (as that term is defined in the Memorandum Opinion) deposited into segregated bank accounts of Defendant Debtor LandAmerica 1031 Exchange Services, Inc. (“LES”) for the purpose of facilitating like-kind exchange transactions for Millard Refrigerated Services, Inc. (“Millard”) constitute property of the bankruptcy estate of LES, and are not held by LES pursuant to a resulting trust or an express trust for the benefit of Millard,
IT IS ORDERED that the motion for partial summary judgment of Plaintiff Millard
Refrigerated Services, Inc., is DENIED; and it is further
