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IN RE RESOURCE TECHNOLOGY CORP.

No. 10 C 4703.

444 B.R. 401 (2011)

In re RESOURCE TECHNOLOGY CORP., Debtor. Chiplease, Inc., Appellant, v. State of Illinois, Appellee.

United States District Court, N.D. Illinois, Eastern Division.

February 10, 2011.

Attorney(s) appearing for the Case

Alex Pirogovsky , Pirogovsky Fremderman Ltd., Northbrook, IL, Arlene Natalie Gelman , Vedder Price P.C., Louis David Bernstein , The Bernstein Law Firm, LLC, Joel D. Bertocchi , Mitchell L. Marinello , Novack & Macey, Susan Valentine, Robinson, Curley & Clayton, P.C., Chicago, IL, for Debtor.

MEMORANDUM OPINION AND ORDER

MATTHEW F. KENNELLY, District Judge.

Chiplease, Inc. appeals from a bankruptcy court order granting the State of Illinois an administrative claim against the Chapter 7 bankruptcy estate of Resource Technology Corporation (RTC). Illinois opposes Chiplease's appeal and has crossappealed seeking reversal of the bankruptcy court's ruling to the extent that it did not include reimbursement for tax credits given prior to June...

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