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IN RE BOTANY INDUSTRIES, INC.

Bankruptcy Nos. 72-273G, 72-274G.

17 B.R. 631 (1982)

In re BOTANY INDUSTRIES, INC., H. Daroff & Sons, Inc., Bankrupts.

United States Bankruptcy Court, E.D. Pennsylvania.

February 5, 1982.

Attorney(s) appearing for the Case

Sidney Chait, Adelman & Lavine, Philadelphia, Pa., for trustees.

Donald M. Collins, Stradley, Ronon, Stevens & Young, Philadelphia, Pa., successor trustee.

Harry S. Sylk, Merion, Pa., successor trustee.

Richard M. Zinner, Friedman & Atherton, Boston, Mass., Sp. Counsel re litigation against The First National Bank of Boston.

Howard F. Cerny, New York City, for Botany Industries, Inc., H. Daroff & Sons, Inc. and Michael Daroff, objectiors.

Wachtell, Lipton, Rosen & Katz, New York City, for the Creditors' Committee, Botany Industries, Inc.

Hahn, Hessen, Margolis & Ryan, New York City, Sklar, Pearl, Lichtenstein & Sklar, Lawrence J. Lichtenstein, Philadelphia, Pa., for Creditors' Committee, H. Daroff & Sons, Inc.

Harry Norman Ball, Philadelphia, Pa., for bankrupts, Botany Industries, Inc. and H. Daroff & Sons, Inc.

Stuart Savett, Kohn, Savett, Marion & Graf, Philadelphia, Pa., for Botany Industries, Inc.

OPINION

EMIL F. GOLDHABER, Bankruptcy Judge:

The cases before us, which are being jointly administered, arise from objections made at the audit of the successor trustee's fifth and final account. The cases are almost ten years old and the issues raised by those objecting to the account having been raised and finally ruled upon heretofore, it should be crystal clear to any impartial observer that the principle of res judicata is applicable.

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