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IN RE SPIEGEL, INC.

No. 03-11540.

337 B.R. 821 (2006)

In re SPIEGEL, INC. et al.

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

January 19, 2006.

Attorney(s) appearing for the Case

Heller Ehrman LLP, By Carren B. Shulman, Esq., Zejreme Radoncic, Esq., New York, for Jannette Hughes, Lance Schubert, J. Marcel Enterprises, J. Marcel de Mexico and J. Marcel Enterprises of Yuma.

Chadbourne & Parke LLP, By Scott S. Barber, Esq., James I. Lee, Esq., Douglas Deutsch, Esq., New York, for Spiegel Creditor Trust.

DECISION GRANTING MOTION TO DISMISS CLAIMS FILED BY JANNETTE HUGHES, LANCE SCHUBERT, J. MARCEL ENTERPRISES, J. MARCEL DE MEXICO AND J. MARCEL ENTERPRISES OF YUMA PURSUANT TO RULE 12(b)(6) OF THE FEDERAL RULES OF CIVIL PROCEDURE

BURTON R. LIFLAND, Bankruptcy Judge.

Before the Court is a motion to dismiss pursuant to the Federal Rules of Civil Procedure, (the ARules@) Rule 12(b)(6), objecting to proofs of claim filed by Jannette Hughes (...

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