IN RE COLLINS & AIKMAN CORP.

Bankruptcy No. 05-55927-R. Adversary Nos. 07-04937, 07-05490, 07-05587, 07-05403, 07-04810, 07-05517, 07-05232.

401 B.R. 900 (2009)

In re COLLINS & AIKMAN CORP., et al, Debtors. Collins & Aikman Corp., et al, Plaintiff, v. Valeo, Valeo Vision Mazamet, Valeo Sylvania LLC and Valeo Switches & Detection, Defendants. Collins & Aikman Corp., et al, Plaintiff, v. Autoliv ASP, Inc., Defendant. Collins & Aikman Corp., et al, Plaintiff, v. Electro Chemical, Defendant. Collins & Aikman Corp., et al, Plaintiff, v. Plastic Engineering & Technology and Plastic Engineering & Technical Services, Inc., Defendants. Collins & Aikman Corp., et al, Plaintiff, v. SPI LLC, Defendant. Collins & Aikman Corp., et al, Plaintiff, v. Acord Holdings, LLC and Acord Inc., Defendants. Collins & Aikman Corp., et al, Plaintiff, v. Borg Instruments AG, Defendant.

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

March 17, 2009.


Attorney(s) appearing for the Case

Neil Matthew Berger, Togut, Segal & Segal LLP, New York, NY, for Plaintiff.

Aaron M. Silver, Edward Todd Sable, Judy B. Calton, Honigman Miller Schwartz & Cohn LLP, Detroit, MI, Craig S. Schoenherr, Sr., Ralph Colasuonno, Tracy L. Frink, Sterling Heights, MI, Richard E. Kruger, Paul R. Hage, Southfield, MI, Max J. Newman, Joseph A. Doerr, Sheryl L. Toby, Bloomfield Hills, MI, Robert D. Wolford, Thomas P. Sarb, Grand Rapids, MI, Sarah Hiltz Seewer, Kirkland & Ellis LLP, Chicago, IL, for Defendants.


Opinion Regarding Defendants' Motion for Summary Judgment

STEVEN RHODES, Chief Judge.

I.

On May 17, 2005, C & A Corporation, C & A Products and all of their U.S. subsidiaries filed for chapter 11 relief. At that time, C & A Products was the indirect corporate parent of two Canadian subsidiaries, C & A Automotive and C & A Canada. The defendants in these adversary proceedings sold goods to C & A Automotive and received...

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