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IN RE PCH ASSOCIATES

No. 1663, Docket No. 86-5036.

804 F.2d 193 (1986)

In re PCH ASSOCIATES, f/k/a Simon Associates, Debtor. LIONA CORPORATION, N.V., Plaintiff-Appellant, v. PCH ASSOCIATES, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided October 27, 1986.

Attorney(s) appearing for the Case

Michael L. Temin, Philadelphia, Pa. (Wolf, Block, Schorr & Solis-Cohen and Patrick Matusky, Philadelphia, Pa., Winick & Rich, P.C. and Jeffrey N. Rich, New York City, of counsel) for plaintiff-appellant. Kotite Kaplan Bodian & Eames and David T. Eames and Gary P. Kaplan, New York City for amicus curiae, Mobiliaria Agricola y Financiera Internacional S.A. in support of plaintiff-appellant.

Marc S. Kirschner, New York City (Gelberg & Abrams and Darren H. Goldstein, New York City, of counsel) for defendant-appellee. Stroock & Stroock & Lavan and Barbara G. Kaplan, New York City for amicus curiae, Official Unsecured Creditors' Committee of PCH Associates in support of defendant-appellee.

Before PRATT and MINER, Circuit Judges, RE, Chief Judge, U.S. Court of International Trade, sitting by designation.

MINER, Circuit Judge:

Liona Corporation, N.V. ("Liona") appeals from a judgment of the United States District Court for the Southern District of New York (Tenney, J.) affirming an order of the bankruptcy court (Lifland, J.) in favor of debtor PCH Associates ("PCH"). The District Court held that the sale-leaseback arrangement between Liona and PCH was a joint venture agreement rather than a non-residential lease subject to the provisions of section 365(d)(3), (4) of...

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