IN RE HARBOR FINANCIAL GROUP, INC.

No. 99-37255-SAF-7.

303 B.R. 124 (2003)

In re HARBOR FINANCIAL GROUP, INC., et al., Debtors.

United States District Court, N.D. Texas, Dallas Division.

October 21, 2003.


Attorney(s) appearing for the Case

David G. Aelvoet, Linebarger, Goggan, Blair & et al, San Antonio, TX, John H. Albin, Nebraska Department of Labor, Lincoln, NE, Martha S. Allen, Jenkens and Gilchrist, Dallas, TX, Dean N. Alterman, Lane, Powell, Spears & Lubersky, LLP, Portland, OR, Joseph H. Andersen, U.S. Bank National Association, Minneapolis, MN, Paul D. Angenend, Angenend & Augustine, Austin, TX, Christopher J. Archer, Boulder, CO, Daniel J. Artz, MacDonald, Schuble and Artz, Dallas, TX, Terrance P. Baggott, Baggott & Swaim, Houston, TX, Margaret G. Baker, Brown and Shapiro, Pasadena, TX, Wayne R. Barnes, Strasburger & Price, Dallas, TX, Stanton Todd Barton, Carrington, Coleman, Sloman & Blumenthal, Dallas, TX, Alan Betten, Tabor, Betten & Berman, Baltimore, MD, Bruce Borrus, Graham & James/Riddell Williams, Seattle, WA, Mark S. Bosco, Tiffany & Bosco, Phoenix, AZ, Amelia A. Bower, Cleveland, OH, Morton R. Branzburg, Klehr, Harrison, Harvey, et al., Philadelphia, PA, Duane J. Brescia, Strasburger & Price LLP, Austin, TX, Kay D. Brock, Assistant Attorney General, Austin, TX, Franklin L. Broyles, Goins, Underkofler, Crawford & Langdon, Dallas, TX, Lawrence Joseph Buckley, The Buckley Firm, Mission Viejo, CA, James H. Burshtyn, Austin, TX, Sonia U. Chae, Chicago, IL, Lawrence Chek, Jenkens and Gilchrist, Dallas, TX, Don Colleluori, Figari, Davenport & Graves, Dallas, TX, Thomas A. Connop, Locke Purnell Rain Harrell, Dallas, TX, Scott E. Coulson, Tulsa, OK, Gretchen Crawford, Oklahoma City, OK, Robert W. Cusick, Spear & Hoffman, Voorhees, NJ, Mary A. Daffin, Barrett, Burke, Wilson, Castle et al., Houston, TX, Richard G. Dafoe, Vial, Hamilton, Koch and Knox, Dallas, TX, Roy A. Diaz, Smith & Hiatt, P.A., Ft. Lauderdale, FL, C. Bryan Dunklin, Bryan Dunklin & Associates, Dallas, TX, Dennis J. Eichelbaum, Schwartz & Eichelbaum, Plano, TX, Susan L.S. Ernst, Haynes and Boone, Dallas, TX, Tisha L. Federico, Nashville, TN, David J. Fischer, Wildman, Harrold, Allen & Dixon, Chicago, IL, Hugh P. Fisher, III, Stafford, VA, Peter A. Franklin, III, Locke Purnell Rain Harrell, Dallas, TX, Joseph P. Gappa, Oklahoma Tax Commission, Oklahoma City, OK, Paul B. Geilich, Looper, Reed and McGraw, Dallas, TX, Toby L. Gerber, Jenkens & Gilchrist, Dallas, TX, Gregory L. Germain, Landels, Ripley & Diamond, San Francisco, CA, Herbert Jeffrey Gilles, Roberts & Smaby, Dallas, TX, Beatrice Grevel, Devlin, Naylor and Turbyfill, PLLC, Houston, TX, Elizabeth M. Guffy, Baker & Botts, Houston, TX, Patrick C. Guillot, Dallas, TX, Eloise A. Guzman, Linebarger, Goggan, Blair & et al., Houston, TX, Jim D. Hamilton, Ross, Banks, May, Cron & Cavin, Houston, Adam I. Hauser, Brown, McCarroll, Oaks & Hartline, Austin, TX, T. Geoffrey Heekin, Jacksonville, FL, Michael S. Held, Jenkens and Gilchrist, Dallas, TX, Nancy C. Hsieh, Greenberg, Glusker, Fields, et al., Los Angeles, CA, Jeffrey W. Hurt, Hurt & Lilly, Dallas, TX, Nicholas C. Inman, Dallas, TX, Robert B. Jackson, Winstead, Sechrest & Minick, Dallas, TX, Kristin H. Jain, Baker and McKenzie, Dallas, TX, Leonard R. Jordan, Jr., Berry, Quackenbush and Stuart, Columbia, SC, Charles Stephen Kelley, Mayer, Brown & Platt, Houston, TX, Marc Kieselstein, Sachnoff & Weaver, Ltd., Chicago, IL, Walter Lee, Bregman, Berbert and Schwartz, Bethesda, MD, I. Richard Levy, I. Richard Levy, P.C., Dallas, TX, James F. Lewin, Moss, Pite & Duncan, El Cajon, CA, Kevin M. Lippman, Munsch, Hardt, Kopf & Harr, P.C., Dallas, TX, Charles A. Lovell, Providence, RI, Leonard A. Lucas, Boston, MA, Scott Lundberg, Lundberg & Associates, Salt Lake City, UT, David S. MacDonald, Meister and Segrist, Scottsbluff, NE, Diane D. Malfeld, Dorsey & Whitney, Minneapolis, MN, Michael W. Malter, Binder & Malter, Santa Clara, CA, Sherri B. Manuel, Houston, TX, Elaine S. McAnelly, JPMorgan Chase Bank, Houston, TX, Margaret M. McClure, Houston, TX, Karennan McLoughlin, Law Offices of Ronald C. Markoff, Providence, RI, Sidney R. Meadows, McAllen, TX, Randyl S. Meigs, McDonald Sanders, Ft. Worth, TX, Paul A. Mohtares, Goins, Underkofler, Crawford & Langdon, Dallas, TX, Arlette M. Molina, Arlette Molina & Associates, Houston, TX, Steven R. Morasse, Grant & Morasse, Newport Beach, CA, Sheryl L. Moreau, Jefferson City, MO, Anita A. Morse, Office of the Attorney General, Indianapolis, IN, Christopher J. Moser, Quilling, Selander, Cummiskey, et al., Dallas, TX, Mark Xavier Mullin, Haynes and Boone, Dallas, TX, Patrick J. Neligan, Jr., Neligan, Tarpley, Andrews and Foley, Dallas, TX, Glen A. Nordt, Coats, Rose, Yale, Holm, Ryman & Lee, Houston, TX, David William Parham, Baker and McKenzie, Dallas, TX, Robin Eric Phelan, Haynes and Boone, Dallas, TX, James E. Prince, Houston, TX, James Robert Prince, Thompson and Knight, Dallas, TX, Mark H. Ralston, Munsch, Hardt, Kopf & Harr, P.C., Dallas, TX, Mark W. Rathe, Auburn, CA, Peter Michael Reed, McCreary, Veselka, Bragg and Allen, Austin, TX, Peter J. Riley, Thompson & Knight, Dallas, TX, Judith T. Romano, Federman & Phelan, Philadelphia, PA, Judith Weaver Ross, Thompson and Knight, Dallas, TX, Edward L. Rothberg, Weycer, Kaplan, Pulaski & Zuber, Houston, TX, Glen D. Rubin, McCalla, Raymer, Padrick, Cobb, et al., Roswell, GA, Jennifer Salisbury, Carrington, Coleman, Sloman & Blumenthal, Dallas, TX, George C. Scherer, Law Offices of Robert E. Luna, Dallas, TX, John D. Schlotter, McCalla, Raymer, Padrick, Cobb, et al., Roswell, GA, James L. Schutza, Dallas, TX, James D. Vick, Vick & Conroyd, Salem, OR, Robert Weinberger, West Virginia Bureau of Employment Programs, Charleston, WV, Elizabeth Weller, Linebarger, Goggan, Blair et al., Dallas, TX, Frantz K. Vital, Ft. Lauderdale, FL, Louis P. Vitti, Louis P. Vitti & Associates, Pittsburgh, PA, Pamela H. Walters, Houston, TX, Lynnette R. Warman, Jenkens & Gilchrist, Dallas, Dean Browning Webb, Vancover, WA, Joseph J. Wielebinski, Jr., Munsch, Hardt, Kopf, Harr, Dallas, TX, Barbara M. Williams, Linebarger, Goggan, Blair & et al., Ft. Worth, TX, David L. Woods, McGuire, Craddock and Strother, Dallas, TX, Michael F. Wurst, Munsch, Hardt, Kopf, Harr & Dinan, Dallas, TX, Eugene K. Yamamoto, Law Office of Eugene K. Yamamoto, Oakland, CA, Randall L. Shepherd, Law Offices of Robert E. Luna, Dallas, TX, Debra K. Simpson, Jones Day, Dallas, TX, Warren H. Smith, Warren H. Smith and Associates, PC, Dallas, TX, Martin A. Sosland, Weil, Gotshal & Manges LLP, Dallas, TX, Walter E. Spears, Bartley & Spears, P.C., Houston, TX, Eric J. Spett, Munsch Hardt Kopf & Harr, Dallas, TX, Arthur A. Stewart, Gardere, Wynne & Sewell, Dallas, TX, Alan S. Trust, Trust Law Firm, Dallas, TX, Lance J. Vander Linden, Brice, Vander Linden and Wernick, Dallas, TX, William M. Vermette, Reese, Broome & Diaz, Vienna, VA, for Creditors.

Michelle E. Shriro, Gerard, Singer Levick & Busch, P.C., Addison, TX, pro se.

William B. Finkelstein, Hughes & Luce, Dallas, TX, for Official Unsecured Creditors' Committee of Distrib-U-Toys, Inc., Creditor Committee.

Stephen A. McCartin, Gardere, Wynne and Sewell, Dallas, TX, for Debtor.

Jerry C. Alexander, Passman and Jones, Dallas, TX, Charles F. Baum, Quilling, Selander, Cummiskey, et al., Dallas, TX, John Paul Stanford, Quilling, Selander, Cummiskey, et al, Dallas, TX, Scott M. Seidel, Passman and Jones, Dallas, TX, for trustees.

Milo H. Segner, Litzler Segner Shaw & McKinney, LLP, Dallas, TX, pro se.


MEMORANDUM OPINION AND ORDER

STEVEN A. FELSENTHAL, Chief Judge.

Nilofer Mirza, executrix of the estate of Mushaf Mirza, moves the court pursuant to 11 U.S.C. § 502(j) and Bankruptcy Rule 3008 to reconsider eleven claims filed by the Mirza estate in the bankruptcy case of Harbor Financial Mortgage Corp., case no. 99-37257-SAF-7 (HFMC). The court administratively consolidated HFMC with the bankruptcy cases of Harbor Financial Group, Inc., NAF,...

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