In Re Interstate Stores, Inc., Formerly Known as Interstate Department Stores, Inc., Debtors. Capital Tracing Company, Inc. v. Interstate Stores, Inc.

FEINBERG, Chief Judge:

Capital Tracing Company, Inc. (“Capital”) appeals from an order of the United States District Court for the Southern District of New York, 72 B.R. 261, Miriam Goldman Cedarbaum, J., affirming an order of the United States Bankruptcy Court for the Southern District of New York granting a motion by Interstate Stores, Inc. (“Interstate”), now known as Toys “R” Us, for declaratory judgment that unclaimed shares of Toys “R” Us stock remaining with the transfer agent beyond the bar date fixed in the final bankruptcy decree had reverted to Toys “R” Us. For the reasons indicated…