United States Bankruptcy Court, S.D. New York August 9, 1995, Bankruptcy Nos. 93 B 45625 (TLB), 93B 44970 (TLB) and 93B 44971 (TLB); Adv. Nos. 94-8495A (TLB), 94-8496A (TLB) (Maxwell Macmillan Realization Liquidating Trust v. Aboff (In re Macmillan Inc.))

DECISION ON CROSS MOTIONS FOR SUMMARY JUDGMENT

TINA L. BROZMAN, Bankruptcy Judge.

Sheldon J. Aboff, a former employee of various U.S. businesses included in the worldwide holdings of the late Robert Maxwell and his family, seeks summary judg*38ment1 on his two $35 million proofs of claim. The claims are asserted against Macmillan, Inc. (“Macmillan”) and MCC/GAO, Inc.