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IN RE ENESCO GROUP, INC.

Nos. 07 B 565, 11 A 402

In re: ENESCO GROUP, INC., Chapter 7, Debtor. ENESCO GROUP, INC., et al., Plaintiff, v. LEONARD A. CAMPANARO, et al., Defendants.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

August 8, 2013.

MEMORANDUM OPINION

A. BENJAMIN GOLDGAR, Bankruptcy Judge.

This matter is before the court for ruling on the motion of defendant United States of America to dismiss Count VI of the amended adversary complaint of David R. Brown, chapter 7 trustee of the estate of debtor Enesco Group, Inc. ("Enesco").1 In Count VI, Brown asks the court to determine under section 505(a)(1) of the Bankruptcy Code, 11 U.S.C....

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