DECISION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
BURTON PERLMAN, Bankruptcy Judge.
Defendant, debtor A & S Galleria Real Estate, Inc., filed a Chapter 11 case in this court, which was jointly administered with that of Federated Department Stores. Defendant owns real property located in White Plains, New York (the "subject property"). Defendant's bankruptcy case was filed on January 15, 1990. The case was administered and closed in June, 1996. On August...
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