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IN RE ALLOU DISTRIBUTORS, INC.

Bankruptcy No. 03-82321-ess. Adversary No. 05-8219-ess.

404 B.R. 710 (2009)

In re ALLOU DISTRIBUTORS, INC., et al., Debtors. Kenneth P. Silverman, as Trustee of Allou Distributors, Inc., et al., Plaintiff, v. Sound Around, Inc., Defendant.

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

April 23, 2009.

Attorney(s) appearing for the Case

Ronald J. Friedman, Esq., David J. Mahoney, Esq., Silverman Acampora LLP, Jericho, NY, for Plaintiff.

Stuart A. Blander, Esq., Evan R. Shusterman, Esq., Heller, Horowitz & Feit, P.C., New York, NY, for Defendant.

MEMORANDUM DECISION AFTER TRIAL ON TRUSTEE'S CLAIMS FOR AVOIDANCE AND RECOVERY OF A FRAUDULENT TRANSFER

ELIZABETH S. STONG, Bankruptcy Judge.

This adversary proceeding (the "Adversary Proceeding") was commenced on March 16, 2005, by the filing of a complaint (the "Complaint") by Kenneth P. Silverman, as Chapter 7 Trustee of Allou Distributors, Inc. (the "Trustee" or "Plaintiff") against Sound Around, Inc. ("Defendant" or "Sound Around"). On August 26, 2005...

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