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IN RE CIRCUIT CITY STORES, INC.

No. 08-35653.

416 B.R. 531 (2009)

In re CIRCUIT CITY STORES, INC., et al., Debtors.

United States Bankruptcy Court, E.D. Virginia, Richmond Division.

September 22, 2009.

Attorney(s) appearing for the Case

Daniel F. Blanks, Douglas M. Foley, McGuireWoods LLP, Norfolk, VA, Dion W. Hayes, Joseph S. Sheerin, Sarah Beckett Boehm, McGuireWoods LLP, Richmond, VA, Gregg M. Galardi, Ian S. Fredericks, Skadden Arps Slate Meagher, Wilmington, DE, for Debtors.

MEMORANDUM OPINION

KEVIN R. HUENNEKENS, Bankruptcy Judge.

This is a Chapter 11 case filed by a national retailer. The Debtors have objected to a number of administrative claims filed by creditors under § 503(b)(9) of the Bankruptcy Code as not involving "goods" within the meaning of the section and, hence, should be reclassified as general unsecured claims. Hearing was conducted on August 27, 2009 (the "Hearing"), to consider the Debtors' request...

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