HOWARD SCHWARTZBERG, Bankruptcy Judge.
Lilliam Roberts, Commissioner of Labor of the State of New York ("Commissioner"), has moved for a declaratory judgment that she is not barred by the automatic stay imposed under 11 U.S.C. § 362(a) from commencing an action against the New York State Department of Audit and Control ("DAC") to recover a portion of a fund withheld from the debtor by DAC because such fund is not property of this estate within the meaning of...
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