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IN RE NEW CENTURY TRS HOLDINGS, INC.

Case No. 07-10416 (KJC) Jointly Administered.

495 B.R. 625 (2013)

IN RE NEW CENTURY TRS HOLDINGS, INC., a Delaware corporation, et al., Debtors.

United States Bankruptcy Court, D. Delaware.

July 29, 2013.

Attorney(s) appearing for the Case

David W. Carickhoff , Archer & Greiner P.C., Wilmington, DE, Ronald S. Gellert , Gellert Scali Busenkell & Brown, LLC, Wilmington, DE, Nicholas C. Rigano , Hahn & Hessen LLP, New York, NY, Elizabeth A. Sloan , Wilmington, DE, for Debtor.

Chapter 11

MEMORANDUM2

KEVIN J. CAREY, UNITED STATES BANKRUPTCY JUDGE.

I. INTRODUCTION

Before the Court is the objection by the Trustee for the New Century Liquidating Trust to Janet and Alfonso Longo's (the "Longos") unsecured claim number 3801 in the amount of $2,816,854.62 (the "Claim" or the "Longos' Claim"). The Court held an evidentiary hearing on the merits of the Longos...

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