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IN RE TMCI ELECTRONICS

Bankruptcy No. 98-60153-JRG. Adversary No. 97-5142.

279 B.R. 552 (1999)

In re TMCI ELECTRONICS, et al., Debtors. William A. Brandt, Jr., Chapter 11 Trustee, Plaintiff, v. Fleet Capital Corporation, a Rhode Island Corporation, Defendants.

United States Bankruptcy Court, N.D. California.

April 30, 1999.

Attorney(s) appearing for the Case

William J. Lafferty, Howard, Rice, Nemerovski, Canady Falk & Rabkin, San Francisco, CA, for Plaintiff.

Jeffrey L. Jonas, Brown, Rudnick, Berlack and Israels, Boston, MA, for Defendants.

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

JAMES R. GRUBE, Bankruptcy Judge.

I. INTRODUCTION

Before the court are cross-motions for summary judgment in the above-captioned adversary proceeding, involving a dispute over debtor TMCI Electronics, Inc. ("debtor")'s tax refund for the 1998 business year. William A. Brandt, Jr. ("Trustee"), debtor's Chapter 11 Trustee, and the Official Committee of Subordinated Debenture Holders ("Committee...

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