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IN RE AMES DEPT. STORES, INC.

No. 11 Civ. 4289 (JGK).

470 B.R. 280 (2012)

In re AMES DEPARTMENT STORES, INC. et al., Debtors. Cellmark Paper, Inc., Appellant, v. Ames Merchandising Corporation, Appellee.

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

February 28, 2012.

Attorney(s) appearing for the Case

Irve Jay Goldman, Pullman & Comley, LLC, Bridgeport, CT, for Appellant.

Avery Daniel Samet, Storch Amini & Munves, P.C., New York, NY, for Appellee.

OPINION AND ORDER

JOHN G. KOELTL, District Judge.

The appellant, Cellmark Paper, Inc. ("Cellmark"), appeals from a judgment entered by the United States Bankruptcy Court for the Southern District of New York (Gerber, J.), following a bench trial. The Bankruptcy Court found that the appellee, Ames Merchandising Corporation ("Ames"), was entitled to recover as preferential transfers, pursuant to sections 547 and 550 of the Bankruptcy Code, four transfers...

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