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IN RE PLASTECH ENGINEERED PRODUCTS, INC.

No. 08-42417.

394 B.R. 147 (2008)

In re PLASTECH ENGINEERED PRODUCTS, INC., et al., Debtors.

United States Bankruptcy Court, E.D. Michigan, Southern Division.

September 16, 2008.

Attorney(s) appearing for the Case

Angela Pappas, Gregg Galardi, Mark L. Desgrosseilliers, Matthew Ward, Sarah E. Pierce, Wilmington, DE, Deborah L. Fish, Detroit, MI, for Debtors.

Stephen Edward Spence, United States Trustee, Detroit, MI, for Trustee.

Joel D. Applebaum, Robert D. Gordon, Detroit, MI, for Creditor Committee.

OPINION DETERMINING THAT SECTION 502(d) DOES NOT APPLY TO ADMINISTRATIVE EXPENSES UNDER SECTION 503(b)(9)

PHILLIP J. SHEFFERLY, Bankruptcy Judge.

I. Introduction

This opinion addresses a single legal issue—whether § 502(d) of the Bankruptcy Code may be used to disallow an administrative expense under § 503(b)(9). For the reasons set forth in this opinion, the Court holds that § 502(d) may not be used to disallow...

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