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IN RE ALLEGIANCE TELECOM, INC.

No. 03-13057 (RDD) (Jointly Administered).

In re: ALLEGIANCE TELECOM, INC., et al., Chapter 11, Debtors. EUGENE I. DAVIS, AS THE PLAN ADMINISTRATOR OF ALLEGIANCE TELECOM LIQUIDATING TRUST, Appellant, v. XO COMMUNICATIONS, LLC, Appellee.

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

March 28, 2012.

Attorney(s) appearing for the Case

The Plan Administrator of Allegiance Telecom Liquidating Trust, Appellant, represented by Abid Qureshi , Akin Gump Strauss Hauer & Feld LLP (NYC).

XO Communications, LLC, Appellee, represented by Emilio A. Galvan , Brown Rudnick LLP (NYC) & Martin S. Siegel , Brown Rudnick LLP (NYC).

MEMORANDUM AND ORDER

P. KEVIN CASTEL, District Judge.

This is an appeal from an order of the bankruptcy court (Robert D. Drain, U.S.B.J.) determining that the buyer of assets from the debtors was entitled to approximately $8 million, representing a portion of the purchase price paid into escrow by the buyer, plus accumulated interest. The successor-in-interest to the debtors appeals, arguing that the debtors, as the sellers of the assets, are entitled to...

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