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IN RE AGWAY, INC.

No. 6:09-CV-1049.

447 B.R. 91 (2011)

In re AGWAY, INC., Debtor. D. Clark Ogle, Liquidating Trustee of the Agway Liquidating Trust, Appellant, v. Internal Revenue Service, Appellee.

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

March 8, 2011.

Attorney(s) appearing for the Case

Menter Rudin & Trivelpiece, P.C., Syracuse, NY, Jeffrey A. Dove , James C. Thoman , of counsel, for Appellant.

U.S. Dept. of Justice Tax Div., Washington, DC, Karen Wozniak, of counsel, Richard S. Hartunian , U.S. Attorney, Syracuse, NY, William F. Larkin , Asst. U.S. Attorney, of counsel, for Appellee.

MEMORANDUM-DECISION and ORDER

DAVID N. HURD, District Judge.

I. INTRODUCTION

On September 15, 2009, appellant D. Clark Ogle, the Liquidating Trustee (the "LT") of the Agway Liquidating Trust (the "Liquidating Trust"), filed a Notice of Appeal challenging the August 14, 2009, Memorandum-Decision, Findings of Fact, Conclusions of Law and Order of the Hon. Diane Davis, United States Bankruptcy Judge. The LT designated...

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