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IN RE CIRCUIT CITY STORES, INC.

No. 08-35653.

432 B.R. 225 (2010)

In re CIRCUIT CITY STORES, INC., et al., Debtors.

United States Bankruptcy Court, E.D. Virginia.

April 8, 2010.

Attorney(s) appearing for the Case

Daniel F. Blanks, Douglas M. Foley, McGuireWoods, LLP, Norfolk, VA, Dion W. Hayes, Joseph S. Sheerin, Sarah Beckett Boehm, McGuireWoods, LLP, Richmond, VA, Gregg M. Galardi, Ian S. Fredericks, Skadden, Arps, Slate, Meagher & Flom, LLP, Wilmington, DE, for Debtor.

MEMORANDUM OPINION

KEVIN R. HUENNEKENS, Bankruptcy Judge.

Hearing was conducted on March 8, 2010 (the "Hearing") to consider the Debtors' Objection to the administrative claim that Panasonic Corporation of North America ("Panasonic") filed under § 503(b)(9) of the Bankruptcy Code1 ("the Objection"). The Objection seeks to have Panasonic's administrative claim disallowed and reclassified because the Panasonic goods...

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