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IN RE ATLANTIC COMPUTER SYSTEMS

No. 93 Civ. 5238 (CSH).

173 B.R. 858 (1994)

In re ATLANTIC COMPUTER SYSTEMS, Debtors. SETA CORPORATION OF BOCA, INC., Appellant, v. ATLANTIC COMPUTER SYSTEMS, Appellees.

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

September 21, 1994.

Attorney(s) appearing for the Case

Charles M. Forman, Newark, NJ, for Seta Corp. of Boca, Inc.

Maryellen Elizabeth Abely, Davis, Polk & Wardwell, New York City, for Atlantic Computer Systems.

MEMORANDUM OPINION AND ORDER

HAIGHT, District Judge:

Seta Corporation of Boca ("Seta") appeals from a decision of the Bankruptcy Court of the Southern District of New York, (Lifland, C.J.) (1) authorizing the debtor Atlantic Computer Systems ("Atlantic") to assume certain computer equipment leases and reject certain contracts known as "flexleases", and (2) disallowing certain claims filed by Seta. For the reasons set forth below, the order of the...

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