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IN RE LAIDLAW USA, INC.

Nos. 01-14099 K to 01-14104 K.

287 B.R. 603 (2002)

In re LAIDLAW USA, INC., Laidlaw Inc., Laidlaw Investments Ltd., Laidlaw International Finance Corporation, Laidlaw Transportation, Inc., Laidlaw One, Inc., Debtors.

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

December 23, 2002.

Attorney(s) appearing for the Case

Richard M. Cieri, Kevin D. Orr, Jones, Day, Reavis & Pogue, Cleveland, OH, Paul E. Harner, Joseph M. Witalek, Jones, Day, Reavis & Pogue, Columbus, OH, Garry M. Graber, Hodgson Russ LLP, Buffalo, NY, for the Debtor.

Joseph W. Allen, Charles D. Grieco, Jaeckle, Fleischmann & Mugel, LLP, Buffalo, NY, for Solvent Chemical Co., Inc. and ICC Industries, Inc.

MICHAEL J. KAPLAN, Bankruptcy Judge.

The exigencies of this case do not afford the Court the time to write a lengthy exposition of the narrow issue presented here. It has been well and thoroughly briefed and argued by counsel; the briefs and transcripts are public record. The Court writes on this narrow point because it is dispositive here, and has not been illuminated in the published cases.

Does 11 U.S.C. § 502(e)1 have...

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