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IN RE FRIEDBERG

Case No. 08-51245 (AHWS).

In re: Richard H. Friedberg, Chapter 11, Debtor.

United States Bankruptcy Court, D. Connecticut, Bridgeport Division.

March 21, 2012.

Attorney(s) appearing for the Case

Melissa Zelen Neier, Esq . Carol J. Faherty, Esq . Ivey Barnum & O'Mara, LLC, Greenwich, CT, Ch. 11 Trustee Attorney for Ch. 11 Trustee.

Marjorie R. Gruszkiewicz, Esq. , Law Offices of Ronald I. Chorches , Wethersfield, CT, Attorney for Debtor.

Thomas R. Langan, Esq . Dempsey & Langan, Peekskill, NY, Attorney for Creditors Giannina Pradella and Milan Olich.

Carol A. Felicetta, Esq. Reid and Riege, P.C., One Financial Plz. Hartford, CT, Attorney for Creditors Giannina Pradella and Milan Olich.

Maximino Medina, Jr., Esq. Zeldes, Needle & Cooper, P.C., Bridgeport, CT Attorney for Creditor Marianne Howatson.

Ann M. Nevins, Esq. United States Attorney's Office, Bridgeport, CT Attorney for Creditor Internal Revenue Service.

MEMORANDUM OF DECISION AND ORDER ON TRUSTEE'S OBJECTION TO THE PROOF OF CLAIM OF PRADELLA AND OLICH

ALAN H. W. SHIFF, Bankruptcy Judge.

Introduction

The Chapter 11 trustee objects to a proof of claim filed by Giannina Pradella and Milan Olich (collectively, "P&O"). For the reasons that follow, the trustee's objection is sustained.

Background1

On December 18, 2008, the debtor filed for bankruptcy...

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