IN RE HARVARD INDUSTRIES, INC.

No. 02-50586.

352 B.R. 613 (2006)

In re HARVARD INDUSTRIES, INC., et al., Debtors.

United States Bankruptcy Court, D. New Jersey.

October 20, 2006.


Attorney(s) appearing for the Case

James N. Lawlor, Esquire, Wollmuth, Maher & Deutsch, LLP, Newark, NJ, Attorney for Harvard Secured Creditors Liquidation Trust.

Lawrence P. Blaskopf, Esquire, U.S. Department of Justice, Washington, D.C., Attorney for United States.


OPINION

KATHRYN C. FERGUSON, Bankruptcy Judge.

Procedural History

The Debtors Harvard Industries, et al. ("Harvard") filed a motion styled "Notice of Motion Requesting a Determination as to Harvard's Right to a Tax Refund Pursuant to 11 U.S.C. § 505" ("Tax Refund Motion") on June 24, 2003. In September of that year, the Debtors amended the Tax Refund Motion to clarify certain statements made in the original motion. Prior to the...

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