IN RE CBI HOLDING CO., INC.

Docket Nos. 04-5972-bk(L), 04-6300-bk(XAP).

529 F.3d 432 (2008)

In re CBI HOLDING COMPANY, INC., Debtor, Bankruptcy Services, Inc., Plaintiff-Appellant-Cross-Appellee, v. Ernst & Young, Ernst & Young LLP, Defendants-Appellees-Cross-Appellants.

United States Court of Appeals, Second Circuit.

Decided: June 16, 2008.


Attorney(s) appearing for the Case

Jay G. Strum, Kaye Scholer LLP (Arthur Steinberg, Robert B. Bernstein, Elisabeth C. Kann, on the brief), New York, NY, for Plaintiff-Appellant-Cross-Appellee.

Andrew L. Frey, Mayer, Brown, Rowe & Maw LLP (Sandford I. Weisburst, Mayer, Brown, Rowe & Maw LLP; Richard F. Broude, P.C.; and Irwin J. Sugarman, Harry S. Davis, Schulte Roth & Zabel LLP, on the brief), for Defendants-Appellees-Cross-Appellants.

Before WINTER, SOTOMAYOR, and WESLEY, Circuit Judges.


WESLEY, Circuit Judge:

In August 1994, CBI Holding Company, Inc. and all but one of its subsidiaries (collectively, "CBI") filed voluntary petitions for relief under Chapter 11 of the Bankruptcy Code. Ernst & Young and Ernst & Young LLP (together, "E & Y"), the pre-bankruptcy accountants for CBI and Defendants-Appellees in this action, filed a Proof of Claim against CBI in those proceedings for allegedly unpaid auditing and consulting services. On August...

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