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IN RE VALLEY MEDIA, INC.

Bankruptcy No. 01-11353 PJW, Adversary No. 02-3203.

289 B.R. 27 (2003)

In re VALLEY MEDIA, INC., Debtor. Valley Media, Inc., Plaintiff, v. Toys R Us, Inc., Defendant.

United States Bankruptcy Court, D. Delaware.

January 21, 2003.

Attorney(s) appearing for the Case

Rachel B. Mersky, Walsh Monzack and Monaco, P.A., Wilmington, DE, Karen L. Gilman, Jaimie A. Rothman, Wolff & Samson, P.A., Roseland, NJ, for Toys R Us, Inc., Defendant.

Donna L. Culver, David J. Teklits, Donna L. Harris, Thomas W. Briggs, Jr., Morris, Nichols, Arsht & Tunnell, Wilmington, DE, for Valley Media, Inc., Debtor and Debtor-in-Possession.

MEMORANDUM OPINION

PETER J. WALSH, Chief Judge.

This opinion is with respect to Toys R Us, Inc.'s ("Defendant") motion (Doc. # 6) requesting that this Court abstain from hearing the adversary proceeding filed by Valley Media, Inc. ("Plaintiff"). Defendant asserts that, pursuant to 28 U.S.C. § 1334, this Court lacks subject matter jurisdiction because this adversary proceeding focuses on a "non-core" state contract...

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