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IN RE TRACE INTERN. HOLDINGS, INC.

Bankruptcy Nos. 99-10425 SMB, 99-10426 SMB. Adversary No. 01-2949.

301 B.R. 801 (2003)

In re TRACE INTERNATIONAL HOLDINGS, INC. et al., Debtors. John S. Pereira, as Chapter 7 Trustee of Trace International Holdings, Inc., et al., Plaintiff, v. Dow Chemical Company, Defendant.

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

December 10, 2003.

Attorney(s) appearing for the Case

Jaspan Schlesinger Hoffman LLP, Garden City, NY, for Plaintiff, Eugene P. Cimini, Esq. of Counsel.

Orrick, Herrington & Sutcliffe LLP, New York City, for Defendant, James L. Stengel, Esq., Steven J. Fink, Esq. of Counsel.

MEMORANDUM DECISION GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

STUART M. BERNSTEIN, Chief Judge.

This case raises the novel application of judicial estoppel to inconsistent positions, both of which were taken successfully by the plaintiff in an earlier action against different parties. The defendant, Dow Chemical Company ("Dow"), was not a party to the earlier lawsuit, and has moved for summary judgment based on the inconsistency. For the reasons that...

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