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IN RE HIRSCH

No. 1-02-17966-dem.

360 B.R. 43 (2007)

In re Benjamin HIRSCH, Debtor.

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

January 5, 2007.

Attorney(s) appearing for the Case

Beth E. Spickler, Esq., Stein Riso Mantel, LLP, New York, NY, Joseph J. Haspel, Esquire, Goshen, NY, Attorneys for Debtor/Plaintiff.

Bonni J. Perlin, Esq., Trial Attorney, U.S. Department of Justice, Tax Division, Civil Trial Section, Northern Region, Washington, D.C., Attorneys for Defendant.

Gary Kushner, Esquire, Forchelli, Curto, Schwartz, Mineo, Carlino & Cohn, LLP, Mineola, NY, Attorneys for Nachama Hirsch.

Brian J. Hufnagel, Esq., Tial Attorney, Office of the U.S. Trustee, Brooklyn, NY.

Paul I. Krohn, Esquire, Brooklyn, NY, Attorney for Receiver Douglas Rosenberg.

Mark L. Cortegiano, Esq., Middle Village, NY, Attorney for Maspeth Federal Savings & Loan Association.

David Carlebach, Esq., New York, NY, Attorney for the Torah Academy, High School of Brooklyn.

DECISION ON HEARINGS HELD ON JANUARY 4, 2007

DENNIS E. MILTON, Bankruptcy Judge.

On January 4, 2007, the Court conducted hearings on the outstanding issues in this case. Specifically, the Court heard the application of the debtor for an order pursuant to Section 363 of the Bankruptcy Code to permit the sales of certain real estate to go forward free and clear of all liens and outside the debtor's proposed plan of reorganization (the "Sales Application")...

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