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IN RE 1031 TAX GROUP, LLC

Bankruptcy No. 07-11448 (MG). Adversary No. 09-01129 (MG).

439 B.R. 47 (2010)

In re THE 1031 TAX GROUP, LLC, et al., Debtors. Gerald A. McHale, Jr., not individually but solely in his capacity as Chapter 11 trustee for The 1031 Tax Group, LLC, et al., Plaintiff, v. Boulder Capital LLC, et al., Defendants.

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

August 27, 2010.

Attorney(s) appearing for the Case

Golenbock Eiseman Assor, Bell & Peskoe LLP, New York, NY, by Jonathan L. Flaxer, Esq., David J. Eiseman, Esq., Jacqueline G. Veit, Esq., for the 1031 Debtors Liquidation Trust.

Klestadt & Winters, LLP, New York, NY, by Ian R. Winters, Esq., The Gordon Law Firm LLP, Boston, MA, by Stephen F. Gordon, Esq., Todd B. Gordon, Esq., for the Defendants.

MEMORANDUM OPINION AND ORDER GRANTING TRUSTEE'S MOTION FOR PARTIAL SUMMARY JUDGEMENT

MARTIN GLENN, Bankruptcy Judge.

Gerald A. McHale, Jr., the former chapter 11 trustee of the debtors in this case and now the trustee of the 1031 Debtors Liquidation Trust (the "Trustee"), seeks partial summary judgment on a fraudulent conveyance claim under section 548(a) of the Bankruptcy Code. The Trustee alleges that, between September 2005 and September 2006, approximately...

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