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IN RE 360NETWORKS (USA) INC.

Bankruptcy No. 01-13721 ALG, Adversary No. 03-03127 ALG.

338 B.R. 194 (2005)

In re 360NETWORKS (USA) INC., et al., Debtors. The Official Committee of Unsecured Creditors of 360networks (USA) Inc., et al., and 360networks (USA) Inc., by and through the Official Committee of Unsecured Creditors of 360networks (USA) Inc., et al., Plaintiffs, v. U.S. Relocation Services, Inc., Defendant.

United States Bankruptcy Court, S.D. New York.

December 19, 2005.

Attorney(s) appearing for the Case

Dreier LLP, By Norman N. Kinel, Esq., Terence D. Watson, Esq., Timothy Solomon, Esq., New York City, for the Plaintiffs.

Dombroff & Gilmore, By Raymond L. Mariani, Esq., Dennis French, Esq., Karen Berberich, Esq., Cecilia Littleton, Esq.. Lake Success, NY, for Defendant SIRVA Relocation LLC, successor by merger to U.S. Relocation Services, Inc.

MEMORANDUM OF OPINION

ALLAN L. GROPPER, Bankruptcy Judge.

Before the Court is a motion for summary judgment filed by defendant U.S. Relocation Services, Inc., now known as SIRVA Relocation LLC ("USRS"), and a cross-motion for summary judgment filed by plaintiffs 360networks (USA), Inc. and the Official Committee of Unsecured Creditors of 360networks (USA), Inc. and affiliated debtors (collectively, the "Debtors"). The parties dispute whether certain payments...

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