The following are recent bankruptcy filings in...

THE BALTIMORE SUN

The following are recent bankruptcy filings in the U.S. Bankruptcy Court, Eastern District of Maryland in Baltimore City:

Oct. 28

* Simpson Electrical Co. Inc., 1405 Odenton Road, Odenton, electrical contractors, filed under Chapter 11. Principal: Josiah H. Tice, president. Assets: $1,350,000; liabilities: $1,449,810

Oct. 31

* Allen N. Walpert & Sons, electrical contractors at 2804 Hampden Ave., Baltimore, filed for Chapter 11 protection. Assets: $734,000; Liabilities: $897,000

* W Corp., 12445 Ocean Gateway, Ocean City, a window manufacturer, d/b/a International Window, filed Chapter 7. Principal: Harley B. Day, president. Assets: none; liabilities: $413,485.24

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The following are the most common types of filings under the U.S. Bankruptcy Code:

CHAPTER 7 -- Liquidation.

CHAPTER 11 -- Reorganization.

CHAPTER 13 -- Adjustment of debts of an individual with regular income.

*

a.k.a. (also known as), d/b/a (doing business as), t/a (trading as)

n/a: not available. L/P: limited partnership. P/A: professional association.

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