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IN RE USA UNITED FLEET INC.

No. 1-11-45867-JF.

496 B.R. 79 (2013)

In re USA UNITED FLEET INC., a/k/a Shoreline Fleet, Inc., et al., Debtors.

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

April 29, 2013.

Attorney(s) appearing for the Case

Andrew Goldman, Esq., Craig Goldblatt, Esq., Nancy Manzer, Esq., Wilmer Cutler Pickering Hale and Dorr, New York, NY, for Reliant Transportation, Inc.

Eric T. Schneiderman, Esq., Attorney General of the State of New York, Terri Gerstein, Esq., Steven Koton, Esq., New York, NY, for the New York State Department of Labor.

DECISION AND ORDER ON MOTION TO ENFORCE SALE ORDER

JEROME FELLER, Bankruptcy Judge.

Following a sale pursuant to 11 U.S.C. § 363(b) of certain assets of the debtors ("Debtors") in these jointly administered Chapter 7 cases, the New York State Department of Labor ("DOL") used the Debtors' prepetition unemployment insurance experience rate ("experience rating") to calculate the post-petition unemployment insurance tax liability of the purchaser, Reliant...

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