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section 158. Under rule 54, a decision that resolves less than
all claims presented lacks finality as to each claim unless the
court directs the entry of final judgment as to one or more
claim. The motion requests the bankruptcy court to enter a final
judgment and certify for appeal its decision sustaining
petitioner’s objection as to the 1985 tentative refund. The
bankruptcy court has not acted on the motion.
In response to the bankruptcy court’s lifting of the stay
with respect to 1981 and 1984, respondent, on March 8, 2002,
filed a motion for entry of decision by this Court. Respondent’s
motion requests the Court to enter a decision in accordance with
the stipulation of settled issues in which petitioner agreed to
assume liability for the 1981 and 1984 tentative refunds in the
event the refunds were nonrebate refunds as to Interlake.
Change of Petitioner’s Representatives in This Proceeding
On December 17, 2001, Mr. Duez and his partners, Matthew P.
Larvick and Gregory G. Palmer, entered appearances on behalf of
petitioner in the case at hand. On January 16 and February 13,
2002, respectively, Messrs. Newman and Updegraft filed motions
for leave to withdraw as counsel for petitioner. On January 31
and February 13, 2002, the Court granted the motions to withdraw.
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