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IN RE 1031 TAX GROUP, LLC

Bankruptcy No. 07-11448 (MG). Adversary No. 09-01129 (MG).

439 B.R. 78 (2010)

In re The 1031 TAX GROUP, LLC, et al., Debtors. Gerald A. McHale, Jr., not individually but solely in his capacity as Chapter 11 trustee for The 1031 Tax Group, LLC, et al., Plaintiff, v. Boulder Capital LLC, et al., Defendants.

United States Bankruptcy Court, S.D. New York.

November 1, 2010.

Attorney(s) appearing for the Case

Golenbock Eiseman Assor Bell & Peskoe LLP, by Jonathan L. Flaxer, Esq. , David J. Eiseman, Esq. , Jacqueline G. Veit, Esq. , New York, NY, for the 1031 Debtors Liquidation Trust.

Klestadt & Winters, LLP, by Ian R. Winters, Esq. , New York, NY, for the Defendants.

The Gordon Law Firm LLP, by Stephen F. Gordon, Esq. , Todd B. Gordon, Esq. , Boston, MA, for the Defendants.

SUPPLEMENTAL MEMORANDUM OPINION GRANTING TRUSTEE'S MOTION FOR PARTIAL SUMMARY JUDGEMENT

MARTIN GLENN, Bankruptcy Judge.

The Court previously ruled that Gerald A. McHale, Jr., the former chapter 11 trustee of the debtors in this case and now the trustee of the 1031 Debtors Liquidation Trust (the "Trustee"), was entitled to partial summary judgment in the amount of $24,302,845.24 on a fraudulent conveyance claim arising from two transfers made by the debtors...

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