Gray v. Evercore Restructuring, L.L.C.

SELYA, Circuit Judge.

A seventeenth-century parable teaches that “[f]or want of a nail ... the kingdom was lost.”1 Now, as then, the lesson to be learned is that small omissions can have large consequences. This appeal illustrates the point.

On March 1, 2004, High Voltage Engineering Corporation (HVE) and certain affiliates commenced voluntary Chapter 11 cases pursuant to 11 U.S.C. § 301. These filings created for each debtor a distinct bankruptcy estate. Id. § 541. The cases were assigned to Judge Feeney, who confirmed a reorganization plan (the 2004 Plan) on July 21, 2004. The 2004 Plan…