IN RE MAHONEY HAWKES, LLP

No. 01-12880-WCH.

334 B.R. 41 (2005)

In re MAHONEY HAWKES, LLP, Debtor.

United States Bankruptcy Court, D. Massachusetts, Eastern Division.

September 29, 2005.


Attorney(s) appearing for the Case

Ruth M. Bayley, Mintz, Levin, Cohn, Ferris, Glovsky, Boston, MA, Joel G. Beckman, Nystrom Beckman & Paris LLP, Boston, MA, Daniel S. Bleck, Mints, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Boston, MA, John T. Daley, Dane & Howe, LLP, Boston, MA, David Duncan, Zalkind, Rodriguez, Lunt & Duncan, Boston, MA, Janet E. Dutcher, Law Office of Paul Kazarosian, Haverhill, MA, Richard D. Glovsky, Prince, Lobel, Glovsky & Tye, LLP, Boston, MA, Philip H. Graeter, Sherin and Lodgen LLP, Boston, MA, James C. Gross, Klieman, Lyons, Schindler & Gross, Boston, MA, David Hadas, Massachusetts Attorney General's Of Assistant Attorney General, Boston, MA, Ian Hammel, Mintz, Levin, Cohn, Ferris, Glovsky and Pope, Boston, MA, Marian B. Hand, Duane Morris LLP, Boston, MA, Allen J. Holland, Jr., Lynch, Brewer, Hoffman & Sands, LLP, Boston, MA, James E. Howard, Charlestown, MA, William W. Kannel, Mintz, Levin, Cohn, Ferris, Glovsky & Popeo, P.C., Boston, MA, Michael Kendall, McDermott, Will & Emery, Boston, MA, Dale C. Kerester, Lynch, Brewer, Hoffman & Sands, LLP, Boston, MA, Kenneth D. Kerr, Quincy, MA, Frank D. Kirby, Frank D. Kirby & Associates, P.C., South Boston, MA, Peter B. Krupp, Lurie & Krupp, Boston, MA, John C. La Liberte, Sherin and Lodgen LLP, Boston, MA, David B. Madoff, Madoff & Khoury LLP, Foxboro, MA, George L. Marlette, Brockton, MA, James Michael Merberg, Law Offices of James Michael Merberg, Boston, MA, Richard E. Mikels, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, Boston, MA, Robert J. Muldoon, Jr., Sherin and Lodgen LLP, Boston, MA, Pamela R. O'Brien, Holland & Knight LLP, Boston, MA, Jonathan D. Plaut, Prince, Lobel, Glovsky & Tye, LLP, Boston, MA, Jeffrey D. Sternklar, Duane Morris, LLP, Boston, MA, James F. Wallack, Goulston & Storrs, PC, Boston, MA, Lynne B. Xerras, Holland & Knight LLP, Boston, MA, for Creditors.

David B. Madoff, Madoff & Khoury LLP, Foxboro, MA, Christopher J. Panos, Craig and Macauley, P.C., Boston, MA, Kathleen Rahbany, Craig and Macauley, P.C., Boston, MA, for Debtors.


MEMORANDUM OF DECISION REGARDING OBJECTION OF DEBTOR AND OFFICIAL COMMITTEE OF UNSECURED CREDITORS TO PROOF OF CLAIM OF GO-BEST ASSETS LIMITED

WILLIAM C. HILLMAN, Bankruptcy Judge.

I. Introduction

Mahoney Hawkes, LLP (the "Debtor") and the Official Committee of Unsecured Creditors of the Debtor (the "Committee") filed an objection to the proof of claim of Go-Best Assets Limited...

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