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IN RE ALPER HOLDINGS USA

No. 07-12148 (BRL).

386 B.R. 441 (2008)

In re ALPER HOLDINGS USA, et al., Debtors.

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

April 3, 2008.

Attorney(s) appearing for the Case

Luc A. Despins, Milbank, Tweed, Hadley & McCloy LLP, New York, NY, for Debtors.

Alicia M. Leonhard, Office of the United States Trustee, Southern District of New York, New York, NY, for U.S. Trustee.

Jeffrey S. Stein, The Garden City Group, Inc., Melville, NY, for The Garden City Group, Inc.

MEMORANDUM DECISION AND ORDER ON OBJECTION OF ALPER HOLDINGS USA, INC. TO PROOFS OF CLAIM (CLAIM NOS. 14, 15, 16, 17, 18, 19, 22, 23, 24, 25, 26, 27, 28) FILED BY THE ADKINS CLAIMANTS

BURTON R. LIFLAND, Bankruptcy Judge.

Before the Court is the objection (the "Adkins Objection") of Alper Holdings USA, Inc. ("Alper" or the "Debtor") to certain claims (the "Adkins Claims") filed by the Adkins Claimants1, pursuant to section...

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