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IN RE IRVING TANNING CO.

Case No. 10-11757 (Jointly Administered). Adv. Pro. No. 12-1024.

555 B.R. 70 (2016)

IN RE: IRVING TANNING COMPANY, Prime Tanning Co., Inc., Prime Tanning Corp., Cudahy Tanning Company, Inc., Wismo Chemical Corp., Prime Tanning Company, Inc., Debtors. Development Specialists, Inc., as Trustee of the Irving/Prime Creditors' Trust, Plaintiff/Counterclaim Defendant. v. Michael W. Kaplan, et. al., Defendants/Counterclaim Plaintiffs.

United States Bankruptcy Court, D. Maine.

Signed August 9, 2016.

Attorney(s) appearing for the Case

Maire Bridin Corcoran Ragozzine, Esq. , Robert J. Keach, Esq. , Paul McDonald , Timothy J. McKeon, Esq. , Bernstein, Shur, Sawyer & Nelson, P.A., Portland, ME, for Plaintiff/Counterclaim Defendant.

Christian T. Chandler, Esq. , Curtis Thaxter LLC, Portland, ME, Lawrence G. Green, Esq. , Tal M. Unrad, Esq. , Burns & Levinson, LLP, Boston, MA, for Defendants/Counterclaim Plaintiffs.

MEMORANDUM OF DECISION

I. Introduction.

This adversary proceeding emerges from the confirmed chapter 11 plan of the jointly administered cases of six debtors (the "Debtors"): Prime Tanning Company, Inc. ("Prime Delaware"), Irving...

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