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IN RE 995 FIFTH AVE. ASSOCIATES, L.P.

No. 93 Civ. 0026 (RPP).

157 B.R. 942 (1993)

In re 995 FIFTH AVENUE ASSOCIATES, L.P., Debtor. 995 FIFTH AVENUE ASSOCIATES, L.P., Plaintiff-Appellee, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, James W. Wetzler, as Commissioner of Taxation and Finance, and Edward V. Regan, as Comptroller of the State of New York, Defendants-Appellees.

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

August 17, 1993.

Attorney(s) appearing for the Case

Robert J. Kaplan, New York City, for intervenor-appellants L.A. Cotton & Co., Inc. and Linda A. Guterman.

Lord Day & Lord, Barrett Smith, New York City by Laurence J. Kaiser, Karen M. Klein, for plaintiff-appellee 995 Fifth Ave. Associates L.P.

Robert Abrams, Atty. Gen. of the State of N.Y., New York City by David Cook, for defendants-appellees New York State Dept. of Taxation and Finance, et al.

OPINION AND ORDER

ROBERT P. PATTERSON, JR., District Judge.

Appellants, L.A. Cotton & Co., Inc. and Linda A. Guterman, its successor in interest (collectively, "LAC"), appeal from the November 16, 1992 order of the United States Bankruptcy Court for the Southern District of New York (Brozman, J.), denying its motion pursuant to 11 U.S.C. § 1109(b) to intervene as a party-plaintiff creditor in an adversary proceeding commenced by the bankrupt estate...

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