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IN RE INTERSTATE CIGAR CO., INC.

Bankruptcy No. 890-81248-478, Adversary No. 890-8249-47.

285 B.R. 789 (2002)

In re INTERSTATE CIGAR CO., INC., and as successor by merger to L.S. Amster & Co., Inc., Debtor. Committee of Unsecured Creditors of Interstate Cigar Co., Inc., and as successor by merger to L.S. Amster & Co., Inc., Plaintiff v. Interstate Distribution, Inc., and Congress Financial Corporation, Defendants.

United States Bankruptcy Court, E.D. New York.

November 25, 2002.

Attorney(s) appearing for the Case

Stewart, Occhipinti & Makow, LLP, By Frank S. Occhipinti, New York City, Otterbourg, Steindler, Houston & Rosen, P.C., New York City, for Congress Financial Corporation.

Pryor & Mandelup, LLP, By Randolph White, Westbury, NY, Borges Donovan, By J. Ted Donovan, New Hyde Park, NY, for the Official Committee of Unsecured Creditors.

Parker, Duryee, Rosoff & Haft, By William M. Rifkin, New York City, for Interstate Distribution, Inc.

MEMORANDUM DECISION AND ORDER

DOROTHY EISENBERG, Bankruptcy Judge.

This matter is before the Court pursuant to a motion by Congress Financial Corporation ("Congress" or "Defendant") seeking reconsideration of this Court's Memorandum Decision, its subsequent Orders entered on June 22, 2002 (the "June 22 Order") and August 23, 2002 (the "August 23 Order") and the Judgment against Congress entered thereon on...

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