The judgment of the district court affirming the judgment of the bankruptcy *35 court is affirmed for essentially the reasons given by the district court in its Memorandum Opinion and Order entered May 2, 2006. Reed v. United States, No. 3:05-CV-1836-M, 2006 WL 1152719 (N.D.Tex. May 2, 2006). The Trustee takes issue with the lower courts’ conclusion that, during the pendency of the Chapter 7 proceeding, the Debtor remained in its prepetition business of medical specimen transportation, pointing to the fact that the Debtor was in liquidation and the Trustee was not authorized to carry on a business. While that may, nevertheless, be a fair conclusion on the part of the lower courts, we need not premise our affirmance on it. It is enough to say that, during the pendency of the liquidation, the Debtor was not in the business of selling real property.

AFFIRMED.