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IN RE FIRST CENT. FINANCIAL CORP.

Bankruptcy No. 98-12848-608. Adversary No. 99-1254-608.

269 B.R. 481 (2001)

In re FIRST CENTRAL FINANCIAL CORPORATION, Debtor. Superintendent of Insurance for the State of New York, as Liquidator of First Central Insurance Company, Plaintiff, v. First Central Financial Corporation, and Martin Ochs, Esquire, as Chapter 7 Trustee of First Central Financial Corporation, Defendants.

United States Bankruptcy Court, E.D. New York.

November 6, 2001.

Attorney(s) appearing for the Case

William O. Purcell, Kirkpatrick & Lockhart, LLP, New York City, for the Superintendent of Insurance for the State of New York.

Martin P. Ochs, Ochs & Goldberg, LLP, New York City, Chapter 7 Trustee.

Norman N. Kinel, Sidley Austin Brown & Wood, LLP, New York City, for Martin P. Ochs, Chapter 7 Trustee.

MEMORANDUM DECISION

CARLA E. CRAIG, Bankruptcy Judge.

This matter comes before the Court on the motion of the Superintendent of Insurance for the State of New York (the "Superintendent" or "plaintiff"), in his capacity as Liquidator of First Central Insurance Company ("FCIC"), for summary judgment declaring that a certain federal income tax refund paid to, and held by the Chapter 7 Trustee of First Central Financial Corporation ("FCFC" or "debtor"), is property...

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