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IN RE NATIONAL GYPSUM CO.

Nos. 99-10758, 99-10760.

219 F.3d 478 (2000)

In the Matter of: NATIONAL GYPSUM COMPANY, and Aancor Holdings, Inc., Debtors. The New National Gypsum Company, Appellant, v. The National Gypsum Company Settlement Trust, Appellee. In the Matter of: National Gypsum Company, Debtor. National Gypsum Company, Appellant, v. NGC Settlement Trust and The Asbestos Claims Management Corporation, Appellees.

United States Court of Appeals, Fifth Circuit.

July 18, 2000.

Attorney(s) appearing for the Case

Judith Elkin, Robert D. Albergotti, Haynes & Boone, Dallas, TX, Randal C. Picker, Chicago, IL, Bruce E. Clark, Mark F. Rosenberg, Sullivan & Cromwell, New York City, Garland S. Cassada (argued), Robinson, Bradshaw & Hinson, Charlottte, NC, for Appellant.

Michael A. Rosenthal (argued), Peter C. D'Apice, James Matthew Schober, Gibson, Dunn & Crutcher, Dallas, TX, Elizabeth Ann Warren, Harvard Law School, Cambridge, MA, for Appellees.

Before REAVLEY, SMITH and EMILIO M. GARZA, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

In 1993, the bankruptcy court entered an order (the "Confirmation Order") confirming the joint chapter 11 plan of reorganization (the "Plan") of Aancor Holdings, Inc. ("Aancor"), and its wholly-owned subsidiary, National Gypsum Company ("Old-NGC"), and approving certain plan documents. As a result of the bankruptcy reorganization, National Gypsum Company ("New-NGC") was created as a new Delaware corporation. Four years later, the NGC...

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