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IN RE MAJESTIC STAR CASINO, LLC

Bankruptcy No. 09-14136 (KG). Adversary No. 10-56238 (KG).

466 B.R. 666 (2012)

In re The MAJESTIC STAR CASINO, LLC, et al., Debtors. The Majestic Star Casino, LLC, et al., Plaintiffs, v. Barden Development, Inc., Don H. Barden, John M. Chase, Jr., United States of America on behalf of the Internal Revenue Service, and State of Indiana Department of Revenue, Defendants.

United States Bankruptcy Court, D. Delaware.

January 24, 2012.

Attorney(s) appearing for the Case

James E. O'Neill , Pachulski Stang Ziehl & Jones LLP, Wilmington, DE, for Plaintiffs.

Anthony Ilardi, Jr. , Dykema Gossett PLLC, Bloomfield Hills, MI, Gerald M. Gordon , Teresa M. Pilatowicz , Gordon & Silver, Ltd., Las Vegas, NV, Mary Caloway , Mona A. Parikh , Buchanan Ingersoll & Rooney PC, Wilmington, DE, Wayne Roberts , Dykema Gossett PLLC, Grand Rapids, MI, Melissa L. Dickey , U.S. Dept. of Justice, Tax Division, Washington, DC, Steven D. Carpenter , Indianapolis, IN, for Defendants.

MEMORANDUM OPINION2

KEVIN GROSS, Bankruptcy Judge.

The Court has before it the Majestic Star Casino, LLC's and affiliated entities' ("Debtors") Motion for Summary Judgment Against All Defendants (the "Summary Judgment Motion") (D.I. 43) on Counts I and II of the Debtors' Complaint filed in the above captioned adversary proceeding on December 31, 2010 (the "Complaint") (D.I. 1). The Debtors' seek to avoid a transfer...

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