IN RE POSEIDON POOL & SPA RECREATIONAL, INC.

No. 07-CV-323 (JFB).

377 B.R. 52 (2007)

In re POSEIDON POOL & SPA RECREATIONAL, INC., Debtor. Vermont Partners, Ltd., Appellant, v. Andrew M. Thaler, Esq., as Trustee of the Estate of Poseidon Pool & Spa Recreational, Inc., Appellee.

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

September 28, 2007.


Attorney(s) appearing for the Case

Avram J. Rosen, Esq. and Fred S. Kantrow, Esq., of the Law Offices of Avram J. Rosen, Huntington, NY, for the Appellant.

Andrew M. Thaler, Esq. of Thaler & Gertler, LLP, Westbury, NY, for the Appellee-Trustee.


MEMORANDUM AND ORDER

JOSEPH F. BIANCO, District Judge.

The instant case is an appeal from the involuntary bankruptcy proceeding of Debtor Poseidon Pool & Spa Recreational, Inc. ("Debtor"), under Chapter 7 of the Bankruptcy Code, in the United States Bankruptcy Court for the Eastern District of New York (the "Bankruptcy Court"). Vermont Partners, Ltd. ("Vermont Partners" or "Appellant"), the mortgagee of Debtor...

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