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IN RE BALCO EQUITIES LTD., INC.

Bankruptcy No. 04-35777(CGM), Adversary No. 05-9045.

345 B.R. 87 (2006)

In re BALCO EQUITIES LTD., INC., Haddon Holdings Ltd., Sarah Enterprises International Ltd., Debtors. Paul Banner, Trustee, Plaintiff, v. Cohen, Estis and Associates, LLP, Defendant.

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

July 7, 2006.

Attorney(s) appearing for the Case

Mark D. Glastetter, Deily, Mooney & Glastetter, LLP, Albany, NY, for Paul L. Banner, Trustee.

Richard L. Weisz, Hodgson Russ LLP, Albany, NY, for Cohen, Estis and Associates, LLP.

Erie J. Small, Office of the United States Trustee, Albany, NY, Anthony C. Carlini, Jr., Corbally, Gartland and Rappleyea, LLP, Poughkeepsie, NY, for Antonina Warmers Caston, Daniel Sturrup and Burt Sturrup, as beneficiaries of the Tessie Warmers Trust No. 1.

Michael L. Carey, Jacobowitz & Gubits, LLP, Walden, NY, for Epic Orange, LLC.

MEMORANDUM DECISION (1) DENYING ALL FEES TO COHEN, ESTIS AND ASSOCIATES, LLP, (2) DISGORGING RETAINER SUBJECT TO FURTHER DETERMINATION BY THE COURT, AND (3) SUSTAINING RULING ON MOTION FOR RECONSIDERATION

CECELIA G. MORRIS, Bankruptcy Judge.

On April 11, 2006 this Court issued an oral ruling, later reflected in an order dated April 26, 2006 (ECF Docket No. 329), denying all professional compensation requested by Cohen, Estis and Associates...

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