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IN RE CALORE EXPRESS COMPANY, INC.

Civ. A. No. 96-12277-NG.

288 B.R. 167 (2002)

In re CALORE EXPRESS COMPANY, INC., Debtor. United States of America, Appellant, v. Fleet National Bank, et al., Appellee.

United States District Court, D. Massachusetts.

July 19, 2002.

Attorney(s) appearing for the Case

Susan M. Poswistillo, United States Attorney's Office, Peter Sklarew, United States Trustee Office, Boston, MA, Gerald C. Miller, U.S. Department of Justice, Tax Division, Washington, DC, for Appellants.

Harold B. Murphy, Hanify & King, P.C., Joel B. Rosenthal, Debra K. Mayfield, Shapiro, Israel & Weiner, P.C., Rheba Rutkowski, P. Sabin Willett, Bingham McCutchen, LLP, Boston, MA, for Appellees.

MEMORANDUM AND ORDER

GERTNER, District Judge.

I have reviewed the First Circuit's decision, In re Calore Express Co., 288 F.3d 22 (1st Cir.2002), and the parties' submissions regarding the appropriate disposition of this case. I have concluded that because the bankruptcy estate originally at issue in this case no longer exists, bankruptcy jurisdiction no longer exists over this case — either in the bankruptcy...

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