DECISION & ORDER
JONES, District Judge.
I. BACKGROUND
Appellees are successors in interest to R.H. Macy & Co., Inc. ("Macy's"), which, together with numerous related entities, (collectively, the "Debtors") commenced proceedings under Chapter 11 of the Bankruptcy Code in January 1992. Those proceedings were successfully concluded on December 8, 1994, with the entry of an order (the "Confirmation Order") confirming the Debtors' Second...
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