MEMORANDUM OF DECISION
ALLAN L. GROPPER, Bankruptcy Judge.
P.J. Clarke's is one of the oldest and best-known names in the New York restaurant world. Erstwhile bearer of the title of saloon, it has been open since 1904 and operated by its current owners since 1949. Located in a small, turn-of-the-century brownstone on the corner of Third Avenue and 55th Street, Clarke's is physically overwhelmed by the modern, high-rise office building that takes up the rest...
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