Koreag, Controle et Revision S.A. v. Refco F/X Associates, Inc. (In re Koreag, Controle et Revision S.A.)

MAHONEY, Circuit Judge:

Respondent-appellant Refeo F/X Associates, Inc. (“Refco”) appeals from an order of the United States District Court for the *344Southern District of New York, Whitman Knapp, Judge, entered September 16, 1991. That order affirmed an order of the United States Bankruptcy Court for the Southern District of New York, Cornelius Black-shear, Bankruptcy Judge, that granted summary judgment in favor of petitioner-appellee Koreag, Controle et Revision S.A. (“Koreag”), liquidator in a Swiss insolvency proceeding, on Koreag’s petition pursuant to 11 U.S.C. § 304 (1988); ordered the…