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IN RE PHOENIX RESTAURANT GROUP, INC.

No. 3:06-0881, Bankruptcy Adv. No. 03-0568A.

373 B.R. 541 (2007)

In re PHOENIX RESTAURANT GROUP, INC., et al., Reorganized Debtors. Phoenix Restaurant Group, Inc., et al., Plaintiffs/Appellees, v. Proficient Food Company, Defendant/Appellant.

United States District Court, M.D. Tennessee, Nashville Division.

August 8, 2007.

Attorney(s) appearing for the Case

Timothy G. Niarhos, Crocker & Niarhos, Nashville, for Phoenix Restaurant Group, Inc.

Russell Henry Hippe, Jr., Madison Lisa Martin, Stites & Harbison, PLLC, Nashville, TN, Mark I. Duedall, Jennifer Meyerowitz, Jason Watson, Allston & Bird, Atlanta, GA, for Proficient Food Co.

MEMORANDUM

ROBERT L. ECHOLS, District Judge.

Pending before the Court is the timely direct appeal from the Bankruptcy Court's Final Judgment, entered in this adversary action on July 28, 2006, in favor of the Plaintiff/Appellee Plan Administrator and against Defendant/Appellant Proficient Food Company in the amount of $519,077.63. The Court has jurisdiction of the appeal pursuant to 28 U.S.C. § 158(a)(1).

I. FACTS AND PROCEDURAL HISTORY...

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