IN RE CHRIS-DON, INC.

Bankruptcy No. 01-56546 (RTL), Adv. Pro. No. 03-1815 (RTL), Civil Action No. 04-2660 (MLC), Civil Action No. 04-3670(MLC).

367 F.Supp.2d 696 (2005)

In re CHRIS-DON, INC., Debtor. State of New Jersey, Division of Taxation, Appellant, New Jersey Division of Alcoholic Beverage Control, Intervenor Appellant, v. United Trust Bank, Appellee, v. Chris-Don, Inc., Debtor, Daniel E. Straffi, Trustee. Daniel E. Straffi, Appellant, v. State of New Jersey, Division of Taxation, Appellee, United Trust Bank, Appellee, v. Chris-Don, Inc., Debtor, United States Trustee, Trustee.

United States District Court, D. New Jersey.

April 28, 2005.


Attorney(s) appearing for the Case

Peter C. Harvey, Attorney General of New Jersey, Tracy E. Richardson, Deputy Attorney General, Trenton, NJ, for Appellant State of New Jersey, Division of Taxation.

Peter C. Harvey, Attorney General of New Jersey, Kevin Marc Schatz, Deputy Attorney General, Trenton, NJ, for Intervenor Appellant New Jersey Division of Alcoholic Beverage Control.

Daniel E. Straffi, Esq., Toms River, NJ, for Appellant Daniel E. Straffi, Chapter 7 Trustee.

Jay Samuels, Esq., Windels, Marx, Lane & Mittendorf, LLP, Princeton, NJ, for Appellee.


COOPER, District Judge.

This matter comes before the Court on appeal from the order of the United States Bankruptcy Court for the District of New Jersey ("Bankruptcy Court") dated April 30, 2004 ("4-30-04 Order"), granting summary judgment in favor of appellee, United Trust Bank ("United"). Appellants, the State of New Jersey Division of Taxation ("NJDOT") and the trustee, Daniel E. Straffi ("trustee"), are joined on this appeal by the intervening appellant, New Jersey...

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