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IN RE KB TOYS, INC.

No. 04-10120 (KJC).

470 B.R. 331 (2012)

In re KB TOYS, INC, et al., Debtors.

United States Bankruptcy Court, D. Delaware.

May 4, 2012.

Attorney(s) appearing for the Case

Alfred Villoch, III , Buchanan Ingersoll, PC, Wilmington, DE, James S. Yoder , White and Williams, LLP, Wilmington, DE, Jennifer R. Noel , Joel A. Waite , Joseph A. Malfitano , M. Blake Cleary , Matthew Barry Lunn, Young, Conaway, Stargatt and Taylor, LLP, Wilmington, DE, John H. Knight , Kimberly D. Newmarch , Mark A. Kurtz , Richards, Layton & Finger, Wilmington, DE, Susan Balaschak , Akerman Senterfitt, LLP, New York City, William E. Chipman, Jr. , Landis Rath & Cobb, LLC, Wilmington, DE, for Debtors.

MEMORANDUM2

KEVIN J. CAREY, Bankruptcy Judge.

KB Toys, Inc. and related entities (the "Debtors") filed voluntary petitions under chapter 11 of the United States Bankruptcy Code on January 14, 2004 (the "Petition Date"). Before the Court is the Residual Trustee's (the "Trustee") Tenth Omnibus Substantive Objection to Claims Pursuant to Sections 365(d), 502(b) and 502(d) of the Bankruptcy Code (D.I.6012) (the "Claim...

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