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IN RE FELT MFG. CO., INC.

Bankruptcy No. 05-13724-JMD. Adversary No. 07-1123-JMD.

402 B.R. 502 (2009)

2009 BNH 010

In re FELT MANUFACTURING CO., INC., f/k/a Foss Manufacturing Co, Inc., Debtor. Lawrence E. Rifken, Plan Administrator and Trustee of the Felt Manufacturing Co., Inc. Liquidating Trust, Plaintiff, v. CapitalSource Finance, LLC, Defendant.

United States Bankruptcy Court, D. New Hampshire.

March 17, 2009.

Attorney(s) appearing for the Case

Robert J. Feinstein, Esq., Beth E. Levine, Esq., Pachulski, Stang, Ziehl & Jones LLP, New York, NY, Joseph A. Foster, Esq., Cheryl C. Deshaies, Esq., McLane, Graf, Raulerson & Middleton, P.A., Manchester, NH, Attorneys for Plaintiff.

John P. Sieger, Esq., Peter A. Siddiqui, Esq., Katten Muchin Rosenman LLP, Chicago, IL, Charles R. Powell III, Esq., Devine, Millimet & Branch, P.A., Manchester, NH, Attorneys for Defendant.

MEMORANDUM OPINION

J. MICHAEL DEASY, Bankruptcy Judge.

I. INTRODUCTION

This adversary proceeding was filed by Lawrence E. Rifken (the "Plaintiff"), the plan administrator and trustee of a liquidating trust created by the confirmed chapter 11 reorganization plan of Felt Manufacturing Co., Inc. (the "Debtor"). The Plaintiff filed a single-count complaint against CapitalSource Finance, LLC (the "Defendant") seeking to surcharge the Defendant...

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