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IN RE VICTORY MARKETS INC.

Bankruptcy Nos. 95-63366, 95-63367, 95-63368, 95-63369, 95-63370, 95-63371. Adversary No. 00-80050A.

263 B.R. 9 (2000)

In re VICTORY MARKETS INC., Debtor. In re Dunco Realty & Equipment Corp., Debtor. In re VM Custom Fixtures, Inc., Debtor. In re Food King, Inc., Debtor. In re Norwich Recycling Corp., Debtor. In re Geddes St. Plaza Assoc., Inc., Debtor. Victory Markets, Inc. and Victory Markets, LLC, Plaintiffs, v. NYS Unemployment Insurance, Unemployment Insurance Division, Department of Labor, State of New York, Defendant.

United States Bankruptcy Court, N.D. New York.

October 2, 2000.

Attorney(s) appearing for the Case

Menter, Rudin & Trivelpiece (Jeffrey Dove, of counsel), Syracuse, NY, for debtor.

Steven Koton, Assistant Attorney General, New York City, for Defendant.

MEMORANDUM-DECISION, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

STEPHEN D. GERLING, Chief Judge.

Currently before the Court is a motion by the New York State Unemployment Insurance Division of the Department of Labor ("the Department") to dismiss the adversary proceeding commenced by Victory Markets, Inc. ("VMI") and Victory Markets, LLC ("LLC") on March 23, 2000, for lack of subject matter jurisdiction, pursuant to Rule 7012(b) of the Federal Rules...

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