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IN RE FURR'S SUPERMARKETS, NIC.

BAP No. NM-04-035. Bankruptcy No. 7-01-10779-SA. Adversary No. 02-1091-S.

317 B.R. 423 (2004)

In re FURR'S SUPERMARKETS, INC., A Delaware Corporation, Debtor. Yvette J. Gonzales, Trustee, Plaintiff—Appellant, v. Nabisco Division of Kraft Foods, Inc., Defendant—Appellee.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

November 24, 2004.

Attorney(s) appearing for the Case

David T. Thuma (Stephanie L. Schaeffer with him on the briefs) of Jacobvitz, Thuma & Walker, P.C., Albuquerque, New Mexico, for the Plaintiff—Appellant.

Valerie L. Bailey-Rihn of Quarles & Brady, LLP, Madison, Wisconsin, for the Defendant—Appellee.

Before BOHANON, CORNISH, and MICHAEL, Bankruptcy Judges.

OPINION

MICHAEL, Bankruptcy Judge.

In every bankruptcy dispute, there are winners and losers. We are all familiar with the expression that, when someone complains about a result, it is called a case of "sour grapes." Today's dispute does not involve sour grapes, but rather, stale cookies. The issue is whether the invoice price of cookies, crackers, and other food products, delivered to the debtor but later returned to the creditor, should be considered part...

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