United States Bankruptcy Court, D. Delaware October 17, 2007, 15-11150 (In Re Plassein International Corp.)

MEMORANDUM OPINION

1

KEVIN GROSS, Bankruptcy Judge.

The Court has been asked to resolve a dispute involving the interpretation of a settlement agreement which the Court previously approved. The decision will determine the funds available for distribution to creditors.

I. BACKGROUND

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Plassein International Corp. and affiliated companies (“Debtors” or “Estate”)

3

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filed these cases in May 2003.