In Re Wallace's Bookstores, Inc.

MEMORANDUM OPINION

WILLIAM S. HOWARD, Bankruptcy Judge.

I. Introduction

Bernard Katz as liquidating supervisor (the “Liquidating Supervisor”) is before the court on the Motion for Estimation of Thomas-Related Claims Pursuant to Provision 7.4 of the Plan that he filed in the above-styled case on January 29, 2004. Having considered the motion and the attachments thereto, the response and the attachments thereto, the Liquidating Supervisor’s reply, the itemizations of the claims filed pursuant to order of the court, and the arguments of counsel, the court has determined that the motion must be…