In Re Pt-1 Communications, Inc.

DECISION

CARLA E. CRAIG, Chief Judge.

This matter comes before the Court on the motion of the Liquidating Trustee (the “Trustee”) of the Liquidating Trust U/A/W PT-1 Communications, Inc., PT-1 Long Distance, Inc., and PT-1 Technologies, Inc. (the “Liquidating Trust”) for reconsideration of this Court’s denial of the Trustee’s request to carry back a net operating loss incurred in the 2003 tax year (the “2003 NOL”). For the following reasons, the motion is denied.

Jurisdiction

■ This Court has jurisdiction of this core proceeding pursuant to 28 U.S.C. §§ 157 and 1334, 11 U.S.C. § 1142, the Eastern…