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IN RE CIRCUIT CITY STORES, INC.

No. 08-35653.

426 B.R. 560 (2010)

In re CIRCUIT CITY STORES, INC., et al., Debtors.

United States Bankruptcy Court, E.D. Virginia, Richmond Division.

Order Denying Reconsideration Filed February 23, 2010.

Attorney(s) appearing for the Case

Daniel F. Blanks, Douglas M. Foley, McGuirewoods LLP, Norfolk, VA, Dion W. Hayes, Joseph S. Sheerin, Sarah Beckett Boehm, McGuirewoods LLP, Richmond, VA, Gregg M. Galardi, Ian S. Fredericks, Skadden Arps Slate Meagher & Flom LLP, Wilmington, DE, for Circuit City Stores, Inc.

Robert B. Van Arsdale, Office of the U.S. Trustee, Richmond, VA, for U.S. Trustee W. Clarkson McDow, Jr.

Alan J. Kornfeld, Brad R. Godshall, Jeffrey N. Pomerantz, Pachulski Stang Ziehl & Jones, LLP, Los Angeles, CA, John M. Brom, Querrey & Harrow Ltd., John D. Fiero, Pachulski Stang Ziehl & Jones LLP, San Francisco, CA, Lynn L. Tavenner, Paula S. Beran, Tavenner & Beran, PLC, Richmond, VA, Robert J. Feinstein, Pachulski Stang Ziehl & Jones LLP, New York, NY, for Official Committee of Unsecured Creditors.

MEMORANDUM OPINION

KEVIN R. HUENNEKENS, Bankruptcy Judge.

The issue now before the Court in this Chapter 11 case is whether the Debtors may use § 502(d) of the Bankruptcy Code to temporarily disallow certain § 503(b)(9)1 claims filed by a number of their creditors (the "Claimants"). The Debtors seek to have the claims filed by the Claimants temporarily disallowed up...

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