Kurland Group ex rel. Estate of Ramirez v. FNBN I, LLC (In re Ramirez)

MEMORANDUM DECISION REGARDING MOTION TO DISMISS AND MOTIONS FOR SUMMARY JUDGMENT

STUART M. BERNSTEIN, United States Bankruptcy Judge:

This adversary proceeding centers on a dispute among the estate of Indhira G. *583Ramirez, (the “Debtor”), the Kurland Group (“Kurland”) her former attorneys, and FNBN I, LLC (the “Defendant”), the putative first mortgagee, to the proceeds of the sale of property located at 11 Rainbow Court, Middle Island, New York 11953 (the “Property”). The Defendant has moved to dismiss Count I of the Second Amended Complaint for Declaratory Relief and Equitable Subordination,…