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IN RE 114 TENTH AVE. ASSOC., INC.

No. 10 Civ. 5494 (SAS).

441 B.R. 416 (2010)

In re 114 TENTH AVENUE ASSOC., INC., Debtor.

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

December 15, 2010.

Attorney(s) appearing for the Case

Joel Shafferman, Esq., Shafferman & Feldman, LLP, New York, NY, Mark S. Frey, Esq., New York, NY, for Appellant.

Gabriel Del Virginia, Esq., The Law Offices of Gabriel Del Virginia, New York, NY, Kenneth N. Miller, Esq., The Law Offices of Kenneth N. Miller, New York, NY, for Appellee.

OPINION AND ORDER

SHIRA A. SCHEINDLIN, District Judge.

I. INTRODUCTION

114 Tenth Avenue Association, Inc. (the "Debtor") appeals the May 25, 2010 Order1 ("May Order") of Honorable Allan L. Gropper, United States Bankruptcy Judge, granting the claim filed by Karen Nason as Trustee of the Krstic Irrevocable Trust ("Trust"). For the reasons set forth below, the May Order is affirmed.

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