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IN RE SPIEGEL, INC.

Civil Case No. 07 Civ. 3947(RJH). Bankruptcy Case No. 03-11540.

385 B.R. 35 (2008)

In re SPIEGEL, INC., et al., Reorganized Debtors.

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

March 31, 2008.

MEMORANDUM OPINION AND ORDER

RICHARD J. HOLWELL, District Judge.

Jacqueline J. Johnson brings this appeal from an Order of the United States Bankruptcy Court for the Southern District of New York (Lifland, J.) dated April 4, 2007. The order from which Johnson appeals denied her motion for reconsideration of an earlier order, dated December 19, 2006, disallowing her proof of claim against the Spiegel...

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