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IN RE USA UNITED FLEET INC.

No. 1-11-45867-JF.

496 B.R. 79 (2013)

In re USA UNITED FLEET INC., a/k/a Shoreline Fleet, Inc., et al., Debtors.

United States Bankruptcy Court, E.D. New York.

April 29, 2013.

Attorney(s) appearing for the Case

Andrew Goldman, Esq. , Craig Goldblatt, Esq. , Nancy Manzer, Esq. , Wilmer Cutler Pickering Hale and Dorr, New York, NY, for Reliant Transportation, Inc.

Eric T. Schneiderman, Esq. , Attorney General of the State of New York, Terri Gerstein, Esq. , Steven Koton, Esq. , New York, NY, for the New York State Department of Labor.

DECISION AND ORDER ON MOTION TO ENFORCE SALE ORDER

JEROME FELLER, Bankruptcy Judge.

Following a sale pursuant to 11 U.S.C. § 363(b) of certain assets of the debtors ("Debtors") in these jointly administered Chapter 7 cases, the New York State Department of Labor ("DOL") used the Debtors' prepetition unemployment insurance experience rate ("experience rating") to calculate the post-petition unemployment insurance tax liability of the purchaser, Reliant...

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