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IN RE HANDY & HARMAN REFINING GROUP, INC.

Bankruptcy Nos. 00-20845, 00-20846. Adversary Nos. 01-2026, 01-2027.

271 B.R. 732 (2001)

In re HANDY & HARMAN REFINING GROUP, INC., Attleboro Refining Company, Inc., Debtors. United States of America, Plaintiff, v. Fleet National Bank and Fleet Precious Metals, Inc., Handy & Harman Refining Group, Inc., Attleboro Refining Company, Inc., Credit Suisse First Boston International, Defendants. United States of America, Plaintiff, v. Credit Suisse First Boston International; Fleet National Bank; Fleet Precious Metals, Inc.; Bayerische Hypo-Und Vereinsbank, AG; Royal Bank of Canada; N.M. Rothschild & Sons Ltd.; Handy & Harman Refining Group, Inc.; and Attleboro Refining Company, Inc., Defendants.

United States Bankruptcy Court, D. Connecticut.

December 27, 2001.

Attorney(s) appearing for the Case

Ann M. Nevins, Assistant U.S. Attorney, United States Attorney's Office, Bridgeport, CT, for Plaintiff.

Todd A. Feinsmith, Elise Busny, Brian C. Courtney, Brown, Rudnick, Freed & Gesmer, P.C., Hartford, CT, for Fleet National Bank and Fleet Precious Metals, Inc.

Eric A. Henzy, Dominic Fulco III, Robert C. Reichert, Reid and Riege, P.C., Hartford, CT, Jed Horwitt, Stephen M. Kindseth, Zeisler & Zeisler, P.C., Bridgeport, CT, Co-Counsel for Handy & Harman Refining Group, Inc. and Attleboro Refining Company, Inc.

Gregory W. Nye, Susan Kim, Bingham Dana LLP, Harold S. Novikoff, Douglas K. Mayer, Wachtell, Lipton, Rosen & Katz, c/o Bingham Dana LLP, Hartford, CT, Co-Counsel for Credit Suisse First Boston International, Bayerische Hypo-Und Vereinsbank, AG, Royal Bank of Canada, N.M. Rothschild & Sons Ltd.

RULING DENYING MOTIONS FOR PARTIAL SUMMARY JUDGMENT

ROBERT L. KRECHEVSKY, Bankruptcy Judge.

I.

The United States of America, acting on behalf of the United States Mint ("the Mint"), on May 7, 2001, filed two amended complaints ("the complaint" or "the complaints") in the jointly-administered Chapter 11 cases of Handy & Harman Refining Group, Inc. ("HHRG") and Attleboro Refining Company, Inc...

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