United States v. Harvey Fertilizer and Gas Co., No. 4:11-CV-137-BO, 2013 U.S. Dist. LEXIS 33684 (E.D.N.C. Mar. 12, 2013)

(competing summary judgment motions regarding priority in proceeds of liquidation sale; defendant argued collateral owned by individuals as debtors rather than their corporation as debtor; court held for plaintiff because property traced to corporation, signed financial disclosures identified corporation, defendant conceded property owned by corporation, and auction receipt identified corporation as owner of property).