IN RE KMART CORP.

Bankruptcy No. 02-B-02474, Adversary No. 03-5426.

307 B.R. 586 (2004)

In re KMART CORPORATION, et al., Debtors. Kmart Creditor Trust, Plaintiff, v. Charles Chetwynn Conaway; Mark Steven Schwartz; David P. Rots; David W. Montoya; John T. McDonald; Anthony B. D'Onofrio; and Pricewaterhousecoopers LLP, Defendants.

United States Bankruptcy Court, E.D. Michigan, Southern Division.

March 25, 2004.


Attorney(s) appearing for the Case

John D. Pirich, Lansing, MI, for Plaintiff.

Thomas J. Tallerico, Troy, MI, for Defendants.


OPINION GRANTING KMART CREDITOR TRUST'S MOTION FOR REMAND

MARCY BETH MCIVOR, Bankruptcy Judge.

For the reasons set forth below, this Court ABSTAINS from hearing this case pursuant to 28 U.S.C. § 1334(c)(2) (mandatory abstention) and, in the alternative, ABSTAINS from hearing this case pursuant to 28 U.S.C. § 1334(c)(1) (permissive abstention) and GRANTS the Kmart Creditor Trust's Motion for Remand pursuant to 28 U.S.C. § 1452.

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