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IN RE FLUTIE NEW YORK CORP.

Bankruptcy No. 02-14069 (BRL). Adversary No. 02-03878 (BRL).

310 B.R. 31 (2004)

In re FLUTIE NEW YORK CORP. d/b/a Company Management, Debtor. David Kittay, Trustee of the Estate of Flutie New York Corp. d/b/a Company Management, Plaintiff, v. Flutie New York Corp., Albert Flutie, Michael Flutie, Flutie Media Corp., Flutie Interactive, Inc., Flutie Entertainment Corp., Flutie Bros. LLC, and Flutie Entertainment USA, Inc., Defendants.

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

March 18, 2004.

Attorney(s) appearing for the Case

Storch Amini & Munves, P.C., by Bijan Amini, Alison Coburn, New York City, Special Counsel to David Kittay, Trustee.

Jerome Lee Davidow, by Jerome Lee Davidow, New York City, for Albert Flutie and Michael Flutie.

Seward & Kissel LLP, by Bruce G. Paulsen, John Ashmead, New York City, for Defendant, Flutie Bros. LLC.

FINDINGS OF FACT AND CONCLSIONS OF LAW PURSUANT TO RULE 7052 OF THE RULES OF BANKRUPTCY PROCEDURE

BURTON R. LIFLAND, Bankruptcy Judge.

This is an action brought by plaintiff David R. Kittay, Esq., as the duly appointed chapter 7 trustee (the "Trustee"), pursuant to section 701 of title 11, United States Code (the "Bankruptcy Code"), for the estate of Flutie New York Corp. d/b/a Company Management (hereinafter "Flutie N.Y." or the "Debtor") against...

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