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IN RE ALTHEIMER & GRAY

No. 07 C 4503. Bankruptcy No. 03 B 43547.

393 B.R. 603 (2008)

In re ALTHEIMER & GRAY, Debtor. David Ayres and Christopher Grew, Appellants, v. Development Specialists, Inc., as creditor trustee for the Altheimer & Gray Creditor Trust, Appellee.

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

September 17, 2008.

Attorney(s) appearing for the Case

Daniel Joseph McGuire, Jeremy Thomas Stillings, Matthew J. Botica, Stacy J. Flanigan, Winston & Strawn LLP, Kelly MayLim Neff, Jones Day, Chicago, IL, for Debtor.

Jeffrey B. Rose, Lawrence Richard Drumm, Tishler & Wald, Ltd., Chicago, IL, for Appellants.

Catherine L. Steege, Phillip Wesley Nelson, Jenner & Block LLP, Chicago, IL, for Appellee.

OPINION AND ORDER

CHARLES R. NORGLE, District Judge.

Before the court is the bankruptcy appeal of David Ayres and Christopher Grew ("Ayres and Grew"). Ayres and Grew challenge a final order of the United States Bankruptcy Court disallowing their proof of claim, Claim No. 270. Ayres and Grew also challenge the Bankruptcy Court's denial of their motion for reconsideration. For the following reasons, the decision of the Bankruptcy Court is affirmed.

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