Kool, Mann, Coffee & Co. v. Coffey (In Re Kool, Mann, Coffee & Co.)

OPINION

WILLIAM H. GINDIN, Bankruptcy Judge.

PROCEDURAL BACKGROUND

This matter involving accounting fraud, comes to the court after an arduous thirteen year procedux^al history, as a remand from Senior Judge, John P. Fullam, Sitting by Designation in the District Court of the District of the Virgin Islands, Division of St. Thomas and St. John. Judge Fullam vacated the following orders of this court: (i) confirmation order; (ii) decision and findings dated June 9, 1993 estimating the value of the Coffeys’ claim pursuant to 11 U.S.C. § 502(c); and (iii) judgment entered September 7, 1993 in…