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UNITED STATES BANKRUPTCY COURT
WESTERN DISTRICT OF TEXAS
Midland DIVISION

In re: GAY, PAUL Case No. 12-30658

FOGEL, SUZANNE MARIE

Debtor(s)

CHAPTER 7 TRUSTEES FINAL ACCOUNT AND DISTRIBUTION

REPORT CERTIFICATION THAT THE ESTATE HAS BEEN FULLY
ADMINISTERED AND APPLICATION TO BE DISCHARGED (TDR)

J. Marshall Miller, chapter 7 trustee, submits this Final Account, Certification that the Estate has been
Fully Administered and Application to be Discharged.

1) All funds on hand have been distributed in accordance with the Trustees Final Report and, if
applicable, any order of the Court modifying the Final Report. The case is fully administered and all assets and
funds which have come under the trustees control in this case have been properly accounted for as provided
by law. The trustee hereby requests to be discharged from further duties as a trustee.

2) A summary of assets abandoned, assets exempt, total distributions to claimants, claims discharged
without payment, and expenses of administration is provided below:

Assets Abandoned: $683,963.71 Assets Exempt: $609,432.33

(without deducting any secured claims)

Total Distributions to Claimants: $3,293.55 Claims Discharged

Without Payment: $248,307.29

Total Expenses of Administration: $5,981.45

3) Total gross receipts of $9,275.00 (see Exhibit 1), minus funds paid to the debtor and third parties
of $0.00 (see Exhibit 2), yielded net receipts of $9,275.00 from the liquidation of the property of the estate,
which was distributed as follows:

UST Form 101-7-TDR ( 10 /1/2010)

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CLAIMS 15 CLAIMS CLAIMS CLAIMS
SCHEDULED ASSERTED ALLOWED PAID

SECURED CLAIMS (from

Exhibit 3) $0.00 $8,982.31 $0.00 $0.00
PRIORITY CLAIMS:
CHAPTER 7 ADMIN. FEES AND
CHARGES (from Exhibit 4)
$0.00 $5,981.45 $5,981.45 $5,981.45

PRIOR CHAPTER ADMIN.

FEES AND CHARGES (from
Exhibit 5) $0.00 $0.00 $0.00 $0.00

PRIORITY UNSECURED CLAIMS

(from Exhibit 6) $6,700.00 $5,648.77 $5,648.77 $3,293.55

GENERAL UNSECURED CLAIMS

(from Exhibit 7) $100.00 $249,892.01 $248,207.29 $0.00

TOTAL DISBURSEMENTS $6,800.00 $270,504.54 $259,837.51 $9,275.00

4) This case was originally filed under chapter 7 on 04/04/2012. The case was pending for 45
months.

5) All estate bank statements, deposit slips, and canceled checks have been submitted to the United States
Trustee.

6) An individual estate property record and report showing the final accounting of the assets of the estate is
attached as Exhibit 8. The cash receipts and disbursements records for each estate bank account, showing the final
accounting of the receipts and disbursements of estate funds is attached as Exhibit 9.

Pursuant to Fed R Bank P 5009, I hereby certify, under penalty of perjury, that the foregoing report is true
and correct.

Dated: 12/30/2015 By: /s/ J. Marshall Miller

Trustee

STATEMENT This Uniform Form is associated with an open bankruptcy case, therefore, Paperwork
Reduction Act exemption 5 C.F.R. 1320.4(a)(2) applies.

UST Form 101-7-TDR ( 10 /1/2010)

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EXHIBITS TO
FINAL ACCOUNT

EXHIBIT 1 GROSS RECEIPTS

UNIFORM $ AMOUNT
DESCRIPTION
TRAN. CODE1 RECEIVED

Accounts Receivable 1121-000 $9,275.00

TOTAL GROSS RECEIPTS $9,275.00

1
The Uniform Transaction Code is an accounting code assigned by the trustee for statistical reporting purposes.

EXHIBIT 2 FUNDS PAID TO DEBTOR & THIRD PARTIES

UNIFORM $ AMOUNT
PAYEE DESCRIPTION
TRAN. CODE PAID

None

EXHIBIT 3 - SECURED CLAIMS

UNIFORM CLAIMS
Claim CLAIMS CLAIMS CLAIMS
CLAIMANT TRAN. SCHEDULED
NO. ASSERTED ALLOWED PAID
CODE (from Form 6D)

1 Evolve Federal Credit 4210-000 $0.00 $8,982.31 $0.00 $0.00

Union

TOTAL SECURED $0.00 $8,982.31 $0.00 $0.00

UST Form 101-7-TDR ( 10 /1/2010)

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EXHIBIT 4 CHAPTER 7 ADMINISTRATIVE FEES and CHARGES

UNIFORM
CLAIMS CLAIMS CLAIMS CLAIMS
PAYEE TRAN.
SCHEDULED ASSERTED ALLOWED PAID
CODE

J. Marshall Miller 2100-000 NA $1,677.50 $1,677.50 $1,677.50

J. Marshall Miller 2200-000 NA $63.97 $63.97 $63.97

Cadence Bank 2600-000 NA $56.14 $56.14 $56.14

Rabobank, N.A. 2600-000 NA $128.09 $128.09 $128.09

Candace Bank 2600-000 NA $5.68 $5.68 $5.68

Rabo Bank 2600-000 NA $50.07 $50.07 $50.07

E.P. Bud Kirk 3210-000 NA $3,090.68 $3,090.68 $3,090.68

E.P. Bud Kirk 3220-000 NA $909.32 $909.32 $909.32

TOTAL CHAPTER 7 ADMIN. FEES

$0.00 $5,981.45 $5,981.45 $5,981.45
AND CHARGES

EXHIBIT 5 PRIOR CHAPTER ADMINISTRATIVE FEES and CHARGES

UNIFORM CLAIMS CLAIMS CLAIMS CLAIMS

PAYEE
TRAN. CODE SCHEDULED ASSERTED ALLOWED PAID

None

EXHIBIT 6 PRIORITY UNSECURED CLAIMS

CLAIMS
UNIFORM CLAIMS
ASSERTED CLAIMS CLAIMS
CLAIM NO. CLAIMANT TRAN. SCHEDULED
(from Proofs of ALLOWED PAID
CODE (from Form 6E)
Claim)

6 Internal Revenue 5800-000 $0.00 $5,648.77 $5,648.77 $3,293.55

Service

N/F Accotmt 5800-000 $5,000.00 NA NA NA

No.32044035130
Texas Comptroller

N/F Texas Workforce 5800-000 $1,700.00 NA NA NA

TOTAL PRIORITY
UNSECURED CLAIMS $6,700.00 $5,648.77 $5,648.77 $3,293.55

UST Form 101-7-TDR ( 10 /1/2010)

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EXHIBIT 7 GENERAL UNSECURED CLAIMS

CLAIMS
UNIFORM CLAIMS
ASSERTED CLAIMS CLAIMS
CLAIM NO. CLAIMANT TRAN. SCHEDULED
(from Proofs of ALLOWED PAID
CODE (from Form 6F)
Claim)

2 FIA Card 7100-000 $0.00 $17,887.01 $17,887.01 $0.00

3 El Paso Electric 7100-000 $0.00 $1,684.72 $0.00 $0.00

4 City Bank 7100-000 $0.00 $74,626.83 $74,626.83 $0.00

5 EP Shalom, L.P. 7100-000 $0.00 $155,693.45 $155,693.45 $0.00

N/F AC Southwest Sonitrol 7100-000 $100.00 NA NA $0.00

TOTAL GENERAL
UNSECURED CLAIMS $100.00 $249,892.01 $248,207.29 $0.00

UST Form 101-7-TDR ( 10 /1/2010)

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Exhibit 8
Form 1
Page: 1
Individual Estate Property Record and Report
Asset Cases
Case No.: 12-30658 Trustee Name: (631720) J. Marshall Miller
Case Name: GAY, PAUL Date Filed (f) or Converted (c): 04/04/2012 (f)
FOGEL, SUZANNE MARIE
341(a) Meeting Date: 05/18/2012
For Period Ending: 12/30/2015 Claims Bar Date: 10/25/2012

1 2 3 4 5 6

Asset Description Petition/ Estimated Net Value Property Formally Sale/Funds Asset Fully
(Scheduled And Unscheduled (u) Property) Unscheduled (Value Determined By Trustee, Abandoned Received by the Administered (FA)/
Values Less Liens, Exemptions, OA=554(a) abandon. Estate Gross Value of
and Other Costs) Remaining Assets

Ref. #

1 Real property - 216 Hermosa Lane 140,133.00 0.00 0.00 FA

2 Cash on Hand 100.00 0.00 0.00 FA

3 bank Accounts 4,500.00 0.00 0.00 FA

4 Rental Security Deposit 35,000.00 0.00 0.00 FA

5 Household Goods 6,835.00 0.00 0.00 FA

6 Books and Pictures 2,355.00 0.00 0.00 FA

7 Waering Apparel 1,831.00 0.00 0.00 FA

8 Furs and Jewelry 1,000.00 0.00 0.00 FA

9 Firearms and Sports Equip. 1,200.00 0.00 0.00 FA

10 Zurich Annuity Advantage III 268,681.71 0.00 0.00 FA

11 Tex City & District Retirment System Pension 172,708.00 0.00 0.00 FA

UST Form 101-7-TDR ( 10 /1/2010)

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Exhibit 8
Form 1
Page: 2
Individual Estate Property Record and Report
Asset Cases
Case No.: 12-30658 Trustee Name: (631720) J. Marshall Miller
Case Name: GAY, PAUL Date Filed (f) or Converted (c): 04/04/2012 (f)
FOGEL, SUZANNE MARIE
341(a) Meeting Date: 05/18/2012
For Period Ending: 12/30/2015 Claims Bar Date: 10/25/2012

1 2 3 4 5 6

Asset Description Petition/ Estimated Net Value Property Formally Sale/Funds Asset Fully
(Scheduled And Unscheduled (u) Property) Unscheduled (Value Determined By Trustee, Abandoned Received by the Administered (FA)/
Values Less Liens, Exemptions, OA=554(a) abandon. Estate Gross Value of
and Other Costs) Remaining Assets

Ref. #

12 Accounts Receivable 10,500.00 9,275.00 9,275.00 FA

13 Tax Refund Unknown Unknown 0.00 FA

14 Law License 0.00 0.00 0.00 FA

15 Physical Therapy License 0.00 0.00 0.00 FA

16 2010 Honda Civic 13,502.00 0.00 0.00 FA

17 2007 Hinda Civic 9,711.00 0.00 0.00 FA

18 equipment and supplies used in Business 685.00 0.00 0.00 FA

19 Inventory at businees The Pitch 500.00 0.00 0.00 FA

Property of Pescado, LLC

20 Pets 100.00 0.00 0.00 FA

21 equipment at Pitch (Property of Pescado, LLC) 16,850.00 0.00 0.00 FA

not property of debtors

UST Form 101-7-TDR ( 10 /1/2010)

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Exhibit 8
Form 1
Page: 3
Individual Estate Property Record and Report
Asset Cases
Case No.: 12-30658 Trustee Name: (631720) J. Marshall Miller
Case Name: GAY, PAUL Date Filed (f) or Converted (c): 04/04/2012 (f)
FOGEL, SUZANNE MARIE
341(a) Meeting Date: 05/18/2012
For Period Ending: 12/30/2015 Claims Bar Date: 10/25/2012

1 2 3 4 5 6

Asset Description Petition/ Estimated Net Value Property Formally Sale/Funds Asset Fully
(Scheduled And Unscheduled (u) Property) Unscheduled (Value Determined By Trustee, Abandoned Received by the Administered (FA)/
Values Less Liens, Exemptions, OA=554(a) abandon. Estate Gross Value of
and Other Costs) Remaining Assets

Ref. #

22 Etrade Account 8,272.00 875.39 0.00 FA

Substantial loss in value - all but $180.26 in small lot stocks which would be
costly to liquidate.

Assets Totals (Excluding unknown values) $694,463.71 $10,150.39 $9,275.00 $0.00

UST Form 101-7-TDR ( 10 /1/2010)

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Exhibit 8
Form 1
Page: 4
Individual Estate Property Record and Report
Asset Cases
Case No.: 12-30658 Trustee Name: (631720) J. Marshall Miller
Case Name: GAY, PAUL Date Filed (f) or Converted (c): 04/04/2012 (f)
FOGEL, SUZANNE MARIE
341(a) Meeting Date: 05/18/2012
For Period Ending: 12/30/2015 Claims Bar Date: 10/25/2012

Major Activities Affecting Case Closing:

10-21-2014 - TFR to OUST by 10-30-2014

TFR TO MM 5/6/14

3-31-2014 - TFR now being prepared.

9-30-2013 - Trial set for 11-12-2013 on security depoit issue.

5-6-2013 - Adversary has been filed against landlord for security deposit.

Accounts receivable to be collected. Also looking into recovery of $30,000 deposit on lease.

Have requested that Bud Kirk look into possibility of recovery $30,000 from landlord that was setoff against rent after lockout of debtor/tenant.

Initial Projected Date Of Final Report (TFR): 07/31/2013 Current Projected Date Of Final Report (TFR): 11/06/2014

UST Form 101-7-TDR ( 10 /1/2010)

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Exhibit 9
Form 2 Page: 5

Cash Receipts And Disbursements Record

Case No.: 12-30658 Trustee Name: J. Marshall Miller (631720)

GAY, PAUL
Case Name: Bank Name: CADENCE BANK
FOGEL, SUZANNE MARIE
Taxpayer ID #: Account #: ******0658 Checking Account
**-***6603
For Period Ending: Blanket Bond (per case limit): $17,000,000.00
12/30/2015
Separate Bond (if applicable): N/A

1 2 3 4 5 6 7

Transaction Check or Paid To / Received From Description of Transaction Uniform Deposit Disbursement Account Balance
Date Ref. # Tran. Code $ $

10/30/2012 {12} Law Office of Paul Gay Collected Receivables by Paul Gay. 1121-000 7,112.50 7,112.50
Check dated 8/28/2012, but delivered by
hand to Trustee on10/29/2012.

10/30/2012 {12} El Paso County Consolidated payment of Receivable mailed to Paul 1121-000 1,445.00 8,557.50
Fund Gay, hand delivered by Paul Gay to
trustee on 10/29/12.

11/27/2012 {12} Law Office of Paul Gay Payment of receivable 1121-000 595.00 9,152.50

12/05/2012 Cadence Bank Service Charge 2600-000 13.42 9,139.08

01/04/2013 Cadence Bank Service Charge 2600-000 14.71 9,124.37

02/05/2013 Cadence Bank Service Charge 2600-000 14.73 9,109.64

03/05/2013 Cadence Bank Service Charge 2600-000 13.28 9,096.36

03/13/2013 Transfer to RaboBank Transfer to RaboBank 9999-000 -5.68 9,102.04

03/13/2013 Candace Bank Service Fee 2600-000 5.68 9,096.36

03/15/2013 Rabo Bank Transfer Funds to Rabo 9999-000 9,096.36 0.00

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Exhibit 9
Form 2 Page: 6

Cash Receipts And Disbursements Record

Case No.: 12-30658 Trustee Name: J. Marshall Miller (631720)

GAY, PAUL
Case Name: Bank Name: CADENCE BANK
FOGEL, SUZANNE MARIE
Taxpayer ID #: Account #: ******0658 Checking Account
**-***6603
For Period Ending: Blanket Bond (per case limit): $17,000,000.00
12/30/2015
Separate Bond (if applicable): N/A

1 2 3 4 5 6 7

Transaction Check or Paid To / Received From Description of Transaction Uniform Deposit Disbursement Account Balance
Date Ref. # Tran. Code $ $

COLUMN TOTALS 9,152.50 9,152.50 $0.00

Less: Bank Transfers/CDs 0.00 9,090.68
Subtotal 9,152.50 61.82
Less: Payments to Debtors 0.00
NET Receipts / Disbursements $9,152.50 $61.82

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Exhibit 9
Form 2 Page: 7

Cash Receipts And Disbursements Record

Case No.: 12-30658 Trustee Name: J. Marshall Miller (631720)

GAY, PAUL
Case Name: Bank Name: Rabobank, N.A.
FOGEL, SUZANNE MARIE
Taxpayer ID #: Account #: ******9966 Checking Account
**-***6603
For Period Ending: Blanket Bond (per case limit): $17,000,000.00
12/30/2015
Separate Bond (if applicable): N/A

1 2 3 4 5 6 7

Transaction Check or Paid To / Received From Description of Transaction Uniform Deposit Disbursement Account Balance
Date Ref. # Tran. Code $ $

03/14/2013 Rabobank, N.A. Transfer from Cadence Bank 9999-000 9,090.68 9,090.68

03/20/2013 {12} Paul Gay Accounts Receivable 1121-000 122.50 9,213.18

03/29/2013 Rabo Bank Bank and Technology Services Fee 2600-000 10.00 9,203.18
Adjustment
04/30/2013 Rabo Bank Bank and Technology Services Fee 2600-000 14.11 9,189.07
Adjustment
05/31/2013 Rabo Bank Bank and Technology Services Fee 2600-000 13.65 9,175.42

06/28/2013 Rabo Bank Bank and Technology Services Fee 2600-000 12.31 9,163.11

07/31/2013 Rabobank, N.A. Bank and Technology Services Fee 2600-000 14.49 9,148.62

08/30/2013 Rabobank, N.A. Bank and Technology Services Fee 2600-000 13.15 9,135.47

09/30/2013 Rabobank, N.A. Bank and Technology Services Fee 2600-000 12.70 9,122.77

10/31/2013 Rabobank, N.A. Bank and Technology Services Fee 2600-000 14.43 9,108.34

11/29/2013 Rabobank, N.A. Bank and Technology Services Fee 2600-000 12.22 9,096.12

12/31/2013 Rabobank, N.A. Bank and Technology Services Fee 2600-000 14.39 9,081.73

{ } Asset Reference(s) UST Form 101-7-TDR ( 10 /1/2010) ! - transaction has not been cleared
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Exhibit 9
Form 2 Page: 8

Cash Receipts And Disbursements Record

Case No.: 12-30658 Trustee Name: J. Marshall Miller (631720)

GAY, PAUL
Case Name: Bank Name: Rabobank, N.A.
FOGEL, SUZANNE MARIE
Taxpayer ID #: Account #: ******9966 Checking Account
**-***6603
For Period Ending: Blanket Bond (per case limit): $17,000,000.00
12/30/2015
Separate Bond (if applicable): N/A

1 2 3 4 5 6 7

Transaction Check or Paid To / Received From Description of Transaction Uniform Deposit Disbursement Account Balance
Date Ref. # Tran. Code $ $

01/31/2014 Rabobank, N.A. Bank and Technology Services Fee 2600-000 13.49 9,068.24

02/28/2014 Rabobank, N.A. Bank and Technology Services Fee 2600-000 12.17 9,056.07

03/18/2014 10101 E.P. Bud Kirk 4,000.00 5,056.07

expenses 3220-000 5,056.07

$909.32
fees 3210-000 5,056.07
$3,090.68
03/31/2014 Rabobank, N.A. Bank and Technology Services Fee 2600-000 11.05 5,045.02

04/30/2014 Rabobank, N.A. Bank and Technology Services Fee 2600-000 10.00 5,035.02

03/11/2015 10102 Internal Revenue Service Dividend paid 58.30% on $5,648.77; 5800-000 3,293.55 1,741.47
Claim# 6; Filed: $5,648.77; Reference:
03/11/2015 10103 J. Marshall Miller COMBINED CHECK FOR TRUSTEE 1,741.47 0.00
COMPENSATION, EXPENSES AND
INTEREST

{ } Asset Reference(s) UST Form 101-7-TDR ( 10 /1/2010) ! - transaction has not been cleared
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Exhibit 9
Form 2 Page: 9

Cash Receipts And Disbursements Record

Case No.: 12-30658 Trustee Name: J. Marshall Miller (631720)

GAY, PAUL
Case Name: Bank Name: Rabobank, N.A.
FOGEL, SUZANNE MARIE
Taxpayer ID #: Account #: ******9966 Checking Account
**-***6603
For Period Ending: Blanket Bond (per case limit): $17,000,000.00
12/30/2015
Separate Bond (if applicable): N/A

1 2 3 4 5 6 7

Transaction Check or Paid To / Received From Description of Transaction Uniform Deposit Disbursement Account Balance
Date Ref. # Tran. Code $ $

Dividend paid 100.00% on $1,677.50; 2100-000 0.00

Claim# ; Filed: $1,677.50
$1,677.50
Dividend paid 100.00% on $63.97; 2200-000 0.00
Claim# ; Filed: $63.97
$63.97

COLUMN TOTALS 9,213.18 9,213.18 $0.00

Less: Bank Transfers/CDs 9,090.68 0.00
Subtotal 122.50 9,213.18
Less: Payments to Debtors 0.00
NET Receipts / Disbursements $122.50 $9,213.18

{ } Asset Reference(s) UST Form 101-7-TDR ( 10 /1/2010) ! - transaction has not been cleared
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Exhibit 9
Form 2 Page: 10

Cash Receipts And Disbursements Record

Case No.: 12-30658 Trustee Name: J. Marshall Miller (631720)

GAY, PAUL
Case Name: Bank Name: Rabobank, N.A.
FOGEL, SUZANNE MARIE
Taxpayer ID #: Account #: ******9966 Checking Account
**-***6603
For Period Ending: Blanket Bond (per case limit): $17,000,000.00
12/30/2015
Separate Bond (if applicable): N/A

TOTAL - ALL ACCOUNTS NET DEPOSITS NET DISBURSEMENTS ACCOUNT BALANCES

******0658 Checking Account $9,152.50 $61.82 $0.00
******9966 Checking Account $122.50 $9,213.18 $0.00
$9,275.00 $9,275.00 $0.00

UST Form 101-7-TDR (10 /1/2010)