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IN RE NM HOLDINGS COMPANY, LLC

Bankruptcy No. 03-48939. Adversary No. 06-4615.

405 B.R. 830 (2008)

In re NM HOLDINGS COMPANY, LLC, et al., Debtors. Stuart A. Gold, Trustee, Plaintiff, v. Deloitte & Touche, LLP, Defendant.

United States Bankruptcy Court, E.D. Michigan, Southern Division.

October 16, 2008.

Attorney(s) appearing for the Case

Charles D. Bullock, Stevenson & Bullock, P.L.C., Southfield, MI, Erin Lindsay Toomey, Detroit, MI, Judy A. O'Neill, Detroit, MI, Julie Beth Teicher, Southfield, MI, for Debtors.

Mark H. Shapiro, Southfield, MI, Rachel E. Wisley, Royal Oak, MI, Timothy McMahon, Royal Oak, MI, for Plaintiff.

Matthew Wilkins, Paula A. Hall, Butzel Long, P.C., Detroit, MI, for Defendant.

OPINION REGARDING DEFENDANT'S MOTION TO DISMISS PLAINTIFF'S FIRST AMENDED COMPLAINT

THOMAS J. TUCKER, Bankruptcy Judge.

In this adversary proceeding, the Chapter 7 trustee in eleven jointly-administered bankruptcy cases seeks damages from Defendant Deloitte and Touche, LLP ("Deloitte") of more than $300 million.1 The trustee claims that Deloitte committed malpractice in its pre-petition work as the Debtors' independent auditor...

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