In Re National Magazine Publishing Co.

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

Kahn, Kleinman, Yanowitz & Amson, Co., L.P.A. (KKY & A) seeks an order altering or amending this Court’s Judgment Entry of August 1, 1994, 170 B.R. 329. Specifically, KKY & A requests that the Court amend its findings to reflect that the retainer paid by Debtor to KKY & A was a classic retainer, not property of the estate, and therefore subject to review only under § 329, not § 330.

Bankruptcy Rule 7052 incorporates Fed.R.Civ.P. 52. Therein the Code provides that “the court may amend its findings or make additional findings and…