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IN RE ATLANTIC COMPUTER SYSTEMS, INC.

No. 92 Civ. 6108 (SWK).

154 B.R. 166 (1993)

In re ATLANTIC COMPUTER SYSTEMS, INC., et al., Debtors. COMMERCIAL MARKETING, INC., Appellant, v. ATLANTIC COMPUTER SYSTEMS INC., Appellee.

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

May 3, 1993.

Attorney(s) appearing for the Case

Fitzgerald, Schorr, Barmettler and Brennan, Omaha, NE by William Jay Riley, Thomas L. Saladino; Luskin & Stern, New York City by Nathan M. Eisler, Jeanne M. Murphy, for appellant/claimant.

Kleinberg, Kaplan, Wolff & Cohen, P.C., New York City by Norris D. Wolff, Monica L. Kaiser, for appellee/debtor.

MEMORANDUM OPINION AND ORDER

KRAM, District Judge.

Appellant/Claimant Commercial Marketing, Inc. ("CMI") appeals from a Memorandum Endorsed decision of the United States Bankruptcy Court for the Southern District of New York (Lifland, C.J.) (the "Bankruptcy Court"), dated June 24, 1992, in which the Bankruptcy Court granted Appellee/Debtor Atlantic Computer Systems Inc.'s ("ACS") motion for summary judgment and disallowed CMI's claim in its entirety.

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