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IN RE BRANDT-AIRFLEX CORP.

No. 87 CV 586.

73 B.R. 59 (1987)

In re BRANDT-AIRFLEX CORPORATION, Debtor. BRANDT-AIRFLEX CORPORATION, Plaintiff-Appellee, v. LONG ISLAND TRUST COMPANY, N.A., and New York State Tax Commission, Defendant-Appellants, and United States of America, Defendant.

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

April 10, 1987.

Attorney(s) appearing for the Case

Lester A. Lazarus by Randy M. Kornfeld, New York City, for debtor.

Cullen & Dykman by C. Gayden Wren, Garden City, N.Y., for Long Island Trust Co.

Robert K. Drinan, Asst. Atty. Gen., State of N.Y., Mineola, N.Y., for New York State Tax Com'n.

Bridget M. Rowan, Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

Otterbourg, Steindler, Houston & Rosen by Jonathan N. Helfat, New York City, for Creditors Committee.

MEMORANDUM AND ORDER

PLATT, District Judge.

This bankruptcy appeal involves the complex interaction between appellate jurisdiction and post-judgment motions filed in the court of original jurisdiction.

Debtor commenced the underlying adversary proceeding in the United States Bankruptcy Court for the Eastern District of New York to obtain a determination of its employment tax liability and the employment tax liability of Long Island Trust Company...

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