Ayres v. Development Specialists, Inc. Ex Rel. Altheimer & Gray Creditor Trust (In Re Altheimer & Gray)

OPINION AND ORDER

CHARLES R. NORGLE, District Judge.

Before the court is the bankruptcy appeal of David Ayres and Christopher Grew (“Ayres and Grew”). Ayres and Grew challenge a final order of the United States Bankruptcy Court disallowing their proof of claim, Claim No. 270. Ayres and Grew also challenge the Bankruptcy Court’s denial of their motion for reconsideration. For the following reasons, the decision of the Bankruptcy Court is affirmed.

I. BACKGROUND

A. Facts

Prior to the instigation of this bankruptcy case, the Debtor Altheimer & Gray (“Altheimer”) was an international law firm based in…