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IN RE BRAUDE JEWELRY CORP.

No. 00 B 4596.

333 B.R. 156 (2005)

In re BRAUDE JEWELRY CORP., Debtor.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

September 30, 2005.

Attorney(s) appearing for the Case

Allen J. Guon, Shaw, Gussis, Fishman, Glantz, Wolfson & Towbin LLC, Chicago, IL, for Robert B. Katz, Chapter 7 Trustee.

Gregory J. Stull, Special Assistant to the United States Attorney, Chicago, IL, for the IRS.

Thomas C. Wolford, Neal Gerber & Eisenberg LLP, Chicago, IL, for the Zeller 211 Trust and Equity Properties and Development, L.P.

Faith Dolgin, Assistant Attorney General, Revenue Litigation Bureau, Chicago, IL, for the Illinois Department of Revenue.

MEMORANDUM OPINION

PAMELA S. HOLLIS, Bankruptcy Judge.

This matter comes before the court on the Trustee's Omnibus Objection to Claims Asserted Against Incorrect Debtor. Zeller 211 Trust and Equity Properties and Development, L.P. (collectively, "Landlords") as well as the Internal Revenue Service and Illinois Department of Revenue responded to the Omnibus Objection. A portion of the Omnibus Objection was sustained by orders entered on September 2 and October...

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