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IN RE AL NAGELBERG & CO., INC.

Bankruptcy No. 86 B 12128 (TLB), Adv. No. 87-5380A.

84 B.R. 19 (1988)

In re AL NAGELBERG & CO., INC., Debtor. John S. PEREIRA, as Trustee of Al Nagelberg & Co., Inc., Plaintiff, v. MARINE MIDLAND BANK, N.A., Internal Revenue Service, Richard E. Lyng, Secretary, Department of Agriculture; William (Bill) Cottle Produce, and Bank Leumi Trust Company of New York, Defendants.

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

March 15, 1988.

Attorney(s) appearing for the Case

Robert Herzog, New York City, for trustee.

Rudolph W. Guiliani, U.S. Atty. for the S.D. of N.Y., New York City by James L. Garrity, Jr., Office of the General Counsel, U.S. Dept. of Agriculture, Washington, D.C. by Andrew G. Stanton, for U.S.

Slade & Pellman, New York City by Eric D. Statman, for Marine Midland Bank, N.A.

DECISION AND ORDER ON MOTION TO DISMISS COUNTERCLAIM AND CROSS-CLAIMS OF UNITED STATES OF AMERICA

TINA L. BROZMAN, Bankruptcy Judge.

Marine Midland Bank, N.A. (Marine), a secured creditor of Al Nagelberg & Co., Inc. (the debtor), moves to dismiss the counterclaim and cross-claims asserted by the United States of America on behalf of Richard E. Lyng, Secretary, Department of Agriculture, on the ground that they do not state claims upon which relief may...

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