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IN RE NEW HAVEN PRODUCTS LTD. LIABILITY CO.

Docket No. 99-5073.

225 F.3d 283 (2000)

In re NEW HAVEN PROJECTS LTD. LIABILITY CO., Debtor. New Haven Projects Ltd. Liability Co., Debtor-Appellant, v. City of New Haven, First Union National Bank, as Trustee for the New Haven TLC Trust 1995-1, and Breen Capital Investment Corporation, Appellees, United States Trustee, Trustee.

United States Court of Appeals, Second Circuit.

Decided September 14, 2000.

Amended September 20, 2000.

Attorney(s) appearing for the Case

Eugene Mittelman, Sherman, Citron & Karasick, P.C., (Howard Karasick, on the brief), New York, NY, for debtor-appellant.

Marylou Scofield, Assistant Corporation Counsel for the City of New Haven, New Haven, CT, for appellee City of New Haven.

David Doyle, The Marcus Law Firm, (Marjorie R. Gruszkiewicz, on the brief), New Haven, CT, for appellees First Union National Bank as Trustee for the New Haven TLC Trust 1995-1 and Breen Capital Investment Corporation.

Before: SOTOMAYOR and KATZMANN, Circuit Judges.

AMENDED OPINION

SOTOMAYOR, Circuit Judge:

Appeal from an order of the United States District Court for the District of Connecticut (Warren W. Eginton, Judge ) affirming a decision of the United States Bankruptcy Court for the District of Connecticut (Albert S. Dabrowski, Bankruptcy Judge ). The bankruptcy court declined to conduct a redetermination of tax liability as permitted under 11 U.S.C...

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