MEMORANDUM
BONSAL, District Judge.
James Bloor, as Trustee of Investors Funding Corporation of New York ("IFC") and its 33 subsidiaries, moves to disallow and expunge the claims filed in this reorganization proceeding by Peat, Marwick, Mitchell & Co. and Ernst & Whinney as successor to S.D. Leidesdorf & Co. ("the accountants"), former accountants for IFC. The claims of the accountants seek indemnity and contribution out of the assets of the Estate...
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