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IN RE VECCHITTO

Bankruptcy No. 93-22346. Adversary No. 95-2187.

235 B.R. 231 (1999)

In re Stephen L. VECCHITTO, Debtor. Martin W. Hoffman, Trustee, Plaintiff, v. Stephen L. Vecchitto, Vecchitto, Schnidman, Macca & Company, P.C., Defendants.

United States Bankruptcy Court, D. Connecticut.

March 30, 1999.

Attorney(s) appearing for the Case

Martin W. Hoffman, Hank D. Hoffman, and Walter J. Onacewicz, Law Offices of Martin W. Hoffman, West Hartford, CT, for Trustee-Plaintiff.

David A. Netburn, Michael D. O'Connell, and Julia B. Morris, O'Connell, Flaherty & Attmore, LLC., Hartford, CT, for Defendants.

MEMORANDUM OF DECISION

ROBERT L. KRECHEVSKY, Bankruptcy Judge.

I.

ISSUE

The dominant issue in this adversary proceeding is the proper value to be placed upon 220 shares of stock of a closely-held corporation. Martin W. Hoffman, Esq., trustee ("the trustee") in the Chapter 7 case of Stephen L. Vecchitto, the debtor ("the debtor"), on July 12, 1995, filed a three-count complaint against the debtor, a certified public accountant...

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