MEMORANDUM OPINION
KAPLAN, District Judge.
This appeal from an order of the Bankruptcy Court (Conrad, J.) presents the question whether the New York State Department of Social Services ("DSS") may recoup alleged pre-petition Medicaid overpayments to a nursing home against post-confirmation reimbursements where the DSS, although on notice of the bankruptcy, failed to file a notice of claim. The Court holds, as did the Court below, that the DSS's right to...
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