IN RE VALLEY MEDIA, INC.

Bankruptcy No. 01-11353 PJW, CIV.A.No. 05-179 JJF.

338 B.R. 605 (2006)

In re VALLEY MEDIA, INC., Debtor. Commonwealth of Massachusetts Department of Revenue, Appellant/Creditor, v. Valley Media, Inc., Appellee/Debtor.

United States District Court, D. Delaware.

February 28, 2006.


Attorney(s) appearing for the Case

Stuart B. Drowos, Esquire, Deputy Attorney General, Division of Revenue, Department of Finance of the State of Delaware Department of Justice, Wilmington, DE, Of Counsel: Thomas F. Reilly, Esquire, Attorney General, Kevin Brown, Esquire, Special Assistant Attorney General, Jeffrey S. Oglivie, Esquire of the Massachusetts Department of Revenue, Boston, MA, for Appellant/Creditor.

Robert J. Dehney, Esquire, Michael Busenkell, Esquire and Joanna F. Newdeck, Esquire of Morris, Nichols, Arsht & Tunnel', Wilmington, DE, Of Counsel: Edward DeFranceschi, Esquire and Jason Bell, Esquire of Edward DeFranceschi, P.C., Boston, MA, for Appellee/Debtor.


MEMORANDUM OPINION

FARNAN, District Judge.

Pending before the Court is an appeal of the January 13, 2005 Order of the United States Bankruptcy Court for the District of Delaware (the "Bankruptcy Court") granting the Debtor's Fifth Omnibus Objection (Substantive) To Claims (Re: D.I. 1287). By the January 13, 2005 Order and the related Memorandum Opinion issued on December 29, 2004, the Bankruptcy Court disallowed...

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