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IN RE SCBA LIQUIDATION, INC.

No. GT 04-12515.

485 B.R. 153 (2012)

In re SCBA LIQUIDATION, INC., f/k/a Second Chance Body Armor, Inc., Debtor.

United States Bankruptcy Court, W.D. Michigan.

July 27, 2012.

Attorney(s) appearing for the Case

Daniel K. Reising, Esq., Portland, OR, for the German Free State of Bavaria and the German State of North Rhine-Westphalia.

Bernard A. Eskandari, Esq., Los Angeles, CA, for Kamala D. Harris, Attorney General of the State of California.

Geoffrey Silverman, Esq., and Karin F. Avery, Esq., West Bloomfield, MI, for Steven W. Lemmings, et al.

Cody H. Knight, Esq., Kalamazoo, MI, for James W. Boyd, Chapter 7 Trustee.

OPINION REGARDING MOTION TO RECONSIDER ORDER GRANTING TRUSTEE'S OBJECTION TO THE STATE OF CALIFORNIA'S CLAIM

JAMES D. GREGG, Chief Judge.

On July 27, 2012, this court entered an order disallowing the claim filed by the State of California against the bankruptcy estate of SCBA Liquidation, Inc., f/k/a Second Chance Body Armor, Inc. (the "Debtor"), but permitting the claim to be included and paid as part of...

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