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March 7, 2005 | Permalink


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Tracked on Mar 7, 2005 2:33:43 PM



Does anyone know how to pronounce Joshua Micah Marshall's middle name?

Posted by: Angela Rubin | Mar 7, 2005 5:46:34 AM

In Florida, the homestead exemption is written into the state constitution. To effectively erase this exemption in bankruptcy, Congress would have to rewrite the Florida state constitution, and that is not doable. Bankruptcy law is strictly federal, but the states define property and property rights.

Posted by: Deuce | Mar 7, 2005 10:15:57 AM

I always presumed it was pronounced "my-kuh", but I don't know for sure.

Posted by: dbt | Mar 7, 2005 10:24:28 AM

I'm a Canadian bankruptcy trustee; our system is different than the proposed U.S. system, in that the "means test" is conducted nine times during the nine months of the bankruptcy period, instead of based on a perhaps inaccurate historical average prior to filing bankruptcy. I've commented on it at http://www.bankruptcy-canada.ca/blog The bankruptcy system is Canada therefore seems more fair than the proposed U.S. approach.

Posted by: J. Douglas Hoyes | Mar 13, 2005 10:38:36 AM

The crimes below made a mockery of the Code/Rule and a rue of me.

The Act of 2005 will make a rue of us ALL!

Facts that have occurred, which should peak your interest, that occurred after I placed evidence into the Pacer Public Record, being offered a bribe that I refused of $750,000.

RR Donnelley and Goldman Sachs divested themselves of one another Jan 6, 2005.

Lawrence Friedman (Wash DC US Trustee Chief) replaced Trustee Roberta DeAngelis with Kelly B Stapleton. (stating Stapleton is vastly experienced in Fraud prosecution)

Her Honor Mary Walrath permist myself and an eToys shareholder to depose, at the Federal building in DE, all the counsels involved in the matter.

Frank Perch on Feb 15, after that deposition & Lawrence Friedman giving me his personal word the matter would be resolved with jurisprudence, placed a US Trustee Motion to disgorge Traub Bonacquist & Fox $1.6 million (stating such was inadequate due to the draconian Rule 1144 that a Plan cannot be amended even for Fraud)

Then Frank Perch went on vacation and Mark Kenney/Mrs. Stapleton placed a settlement Motion to reduce that "inadequate" Trustee Motion.

Then there was a March 1, 2005 hearing where Traub as counsel for the creditors, did place in, without disclosure, his Partner Barry Gold as CEO of eToys after paying Barry Gold 4 separate monthly payments (prior) of $30,000 each.

Then I complained to Mr. Friedman, notifying all, including WSJ.

Mr. Friedman has resigned.

Frank Perch has resigned.

The Bankruptcy Court of Delaware and the US Trustee office has turned a blind eye, "ad hoc" in violation of 28 USC 586(a)(3)(F) the Trustee Statutory Duty to "Notify & Refer" along with 18 USC 3057 (a) Judges duty to report to the US Attorney.

I am not an educated man, never graduating from high school. On the ladder of life I am below lawyers in the joke room, being a liquidator by profession.

Irregardless, I do honorable work and until this case, had unrelenting faith in the system/rule of Law.

The case and issues I relate to you below are 50 felony violations, by 1 firm with an additional 50 violation by the co-conspirators. The reason why this petitioner is given any time of day is the "proof positive" exists solely within Public Pacer Court records, thereby being irrefutable, however (and unfortunately) not insurmountable.

The reform Act of 2005 has repealed the requirement for investment bankers (and theirs) to disclose.

The crimes below occurred in plain view, when disclosure was mandated.

The crimes below made a mockery of the Code/Rule and a rue of me.

The Act of 2005 will make a rue of us ALL!

Upon reading the item below, if indeed you do, you will NOT believe that the reflection has merit.

The documentation can be seen In re: eToys 01-706, In re: KB toys 04-10120 (DE Bankr. Dist)

Also in the cases of Stage Store Inc in Texas(Nevada)

Finally In re: Haas v eToys(PEDC) in the Federal District Court Delaware 05-728

Where the Judge therein stated "the Fraud is of no consequence and applys in no manner to your issue, I dismiss you as a Pro Se, you cannot raise a new issue of piercing the corporate viel (he was mistaken greatly) and I will not bother to take the time to note the reason for dismissing your appeal in the Order thereof" "I suggest you seek counsel against the firms that failed to represent you properly -case dismissed"!

Mark Kenney told me in a phone call " all we had to do was make Paul Traub special counsel".

Mark Kenney appointed Traub as equity holders committee counsel in Kmart.

The systematic abuse of special counsel and the perversion of the code to dispose of equity shareholders is an issue overlooked because shareholders really have no voice.

Kmart dismissing the shareholders and then buying Sears was a deep perversion of Justice!


Item sent to the FBI on numerous occassions! ( along with the same to the General Counsel of the US DOJ Trustee in Washington DC, to DE AG office, CA AG office, NY AG office (where Andrew Lorin actually called me to discourage my pursuit of truth) to US Attorney Office, to the OIG, OGE, OPR (look them up, it is amazing)


in the Bankruptcy cases of In re eToys 01-706, In re KB Toys 04-10120 (both Delaware Bankruptcy Federal District) and In re Stage Stores 00-35080 (Texas District) (Stage Stores and Liquidity Solutions are co-debtors) I have overwhelming evidence of Conspiracy, Perjury, False Oaths, False Declarations, USC 155 Scheme to Fix Fee's (slam dunk on 1st time prosecution thereof)


as it is in 3 cases,,, across the nation

over Years

and even international issue(s) involved.


Including bribery & Extortion,,,,

I have been warned to back off!

As they have caused my financial ruin. (extensively)

They also have threatened to come after me for monies previously earned, in these and other cases.

While also promising to see my demise.

The WSJ came out with an article on July 25, 2005. (joe pereira)

The Dow Jones Bankruptcy News (peg brickley) reported on the Judge's Opinion.


Here are the Facts that I have testified to under "penatly of perjury"!

1. Foothill loaned eToys $40 million pre bankruptcy petition in November 2000. It was paid off prior to filing. The payments thereof have never come under independent review. Nor has Traub Bonacquist & Fox (TBF), Barry Gold as CEO of eToys Estate post petition (Mr Gold) or CrossRoads LLC (Xroads) (financial consultant for the Creditors Committee) admitted that they have connections to Wells Fargo/Foothill Capital... (I refer you to In re: Bucyrus E Dist Wisc 94-20786 and the results thereof similar to this case -- of Gellene/Millbank Tweed)

2. The Judge handed down an Opinion In eToys,,, which you can see all over the place online (as it sets a great precedent) http://www.deb.uscourts.gov/Opinions/2005/EtoysMNATfees.pdf

shows a mother hen approach to the more than 50 violations (just in eToys)

3. Barry Gold and Paul Traub did not disclose that they had a relationship, that said relationship is deep. TBF placed in Mr. Gold, post petition as "wind down coordinator" then CEO and President of the eToys Estate(they did so without disclosure to the Court or parties of interest such as the Chairman of the Creditors Committee- who was a personal friend of Traub). Barry Gold and Paul Traub formed Asset Disposition Advisors LLC in Delaware in April of 2001.

4. Barry Gold and Paul Traub admitted, on the stand, before her honor that TBF paid Mr. Gold 4 payments of $30,000 each prior to Mr. Gold coming on board eToys.

5. That admission is all the requirements of 28 USC 155 Fee Fixing. where the issue is in Bankruptcy,,, where it was willful (the Barry Gold hiring letter that he placed in the record after I made the allegations in Oct/Nov 2004 the Barry Gold responded as the Court ordered responses by Jan 25, 2005) It is quite reasonalbe to surmise that Mr. Gold wanted protection from perjury, so his hiring letter gives him, contractual, (drafted by TBF, Morris Nichols Arsht & Tunnel ("MNAT") (MNAT is counsel for Debtor and Fred Rosner, creditor committee local counsel of TBF) choice to apply, free volition, for Court Approval to be engaged as a professional under 327 (a) 101(14) and 2014, 2016..The final nail in the coffin is that there be benefit of "expressed or implied", where we have NO Doubt... as both TBF and Mr. Gold have admitted that the payments of TBF to Mr. Gold stopped once Mr. Gold was hired by eToys,,,so we have benefit to TBF,,, yet, furthermore,,, Mr. Gold received $40,000 per month,,, so we have benefit to Barry Gold ---- to any first year law student --QED conviction!

6. Then we have MNAT as counsel for the debtor estate failing to disclose that they worked for Goldman Sachs, GE or Mattel (the number one creditor) needless to say the fact of the conspiracy in allowing the Barry Gold subtefuge to continue non disclosed.

7. Then we have Xroads, stating in a billing statement to the Court ,, (Docket number 467) that they had phone conversations with the US Trustee office on "primary professional" then it continues to state "awaiting Court approval of the hiring of Barry Gold and retention of D&O insurance " where Xroads takes credit for acquiring the insurance policy for the Estate of Barry Gold.

8. Then we have the fact that Barry Gold and Paul Traub did NOT disclose that they worked (pre eToys) with Stage Stores Inc, which is also Liquidity Solutions (co-debtor.). The significance is that Stage/Liquidity is owned by Governor Mitt Romney through his Bain entites,,,,, where Barry Gold also credits that Jack Bush (of Bain) repeatedly acquired him assignments such as Jumbo Sports (where Traub and Gold were also) ,,at Stage Stores Michael Glazer, Jack Bush are directors and stock holders.

9. Michael Glazer is CEO of KB Toys,,,, Bain and KB Toys purchased eToys assets from TBF, MNAT, Mr. Gold..

10. Michael Glazer and associates were paid over $100 million pre bankruptcy at KB Toys,,,,,

11... Paul Traub petitioned the Court in KB to be the one to prosecute Michael Glazer and company.

12. Regardless of how readily apparent it is that Traub could not be there to begin with,,, I placed a motion to that Court case about the non disclosure.

13., Mark Kenney (the Attorney for the US Trustee in Region 3) petitioned the KB case to expunge my statements.

14. The Court did just so,, in a manner so quick the signed Order to Expunge was in the record, before the Court made the ruling.

15. Paul Traub and Mr. Gold both signed declarations in confirmation of the PLAN in eToys that said Plan (the "PEDC" Post Effective Date Committee)was drafted in "good faith" "arms length" negotiations between Debtor and Creditor. (that is "arms length" between Mr. Gold and Traub)

16. Mark Kenney and the US Trustee office was already aware of the Gold TBF relationship from In re: Homelife 01-2412 (DE Dist) back in 2001, then Mark Kenney had an "ex parte" meeting with a counsel that is in a Transcript of In re: Bonus Sales 02-12284 (DE Dist) to discuss the "conflicts issues".

17. Mark Kenney appointed TBF as counsel for the equity committee in Kmart (TBF is a liquidation bankruptcy professional and has no case I can find of successful intervention for shareholders) The Kmart shareholders got the shaft.

18. Mark Kenney told me all "we" had to do was have TBF appointed as special counsel..... (I had called Mr. Kenney several times over the years as your research of phone records can show)

19. Mark Kenney always told me there was no violation. ( I found out about his deceptions when I read the US DOJ website and the US Trustee Handbook in Fall 2004)

20. Mark Kenney is aware of the timelines, yet he told the Fraud Division of the SEC in Atlanta (mr. Robinson) that he was Not aware of the ADA (Traub / Gold) timeline and he asked Mr. Robinson NOT to send an intergovernmental Official request for investigation.

21. Mark Kenney is aware that TBF is connected to Bain, Madison, ADA, Nancy A Valente, SPCP(Silver Point) and Liquidity Solutions.

22. Liquidity Solutions (Stage Stores) also bought extensive claims in the case of eToys.

23. Barry Gold and TBF drafted the Plan that permitted them to pay items under$1 million without Court approval,,, which includes Liquidity Solutions /Madison claims. while also giving broad based indemnity to all participants in the PEDC.

24. Fred Rosner has been with 3 different firms during the eToys case,,, the case has traveled with him as if he were TBF local counsel.

25. There was a claim owned by Liquidity that was about to be expunged by summary judgement.

26. Rosner rushed in to stopped the summary judgement.

27. The claim was for over $500,000 (there is no entry of this in the eToys docket --it has been hidden) The attorney for the PEDC (the Plan committee of eToys) was Fred Rosner,,, the Attorney for the claimant and Liquidity Solutions was Jaspen Schlesinger,,,, Rosner is now with Jaspen Schlesinger.

28. Lawrence Friedman as Chief Administrator in Washington DC of the US Dept of Justice Trustees, gave me his direct word that the issues would be addressed, then Frank Perch placed a Motion in to disgorge TBF, stating that the $1.6 million was inadequate due to the draconian Rule 1144, that a Plan cannot be amended, even for Fraud, after 180 days.

29. Then Frank Perch went on vacation,,, and Mark Kenney negotiated with former justice (Federal NY) James Garrity a settlement to that "inadequate" Motion for only $750,000 and broad based immunity language.

30. The Judge (Her Honor Walraths') Opinion and Order of OCtober 4, 2005 says no harm was done and has Ordered TBF to pay $750,000 and said Mr. Gold did no wrong.


I have contacted your entity before(FBI) and they told me to go to the DOJ,,, the DOJ told me to go to the Philadelphia US Trustee,,, The Philadelphia US Trustee responded that they have not handled Delaware for 4 years and sent me to Mark Kenney.(smile)

I have contacted the US Attorney Office in Wilmington DE (Gray and Sights),, I have contacted the OIG who sent me to the OGE,,, who sent me to the OPR.

Everyone one of them and your staff (FBI) has dismissed this and basically allowed the Fraud to continue.

I assume that either you are building case(s) against them, which is the equivalent to allowing a bank robber to go home, spend the money and continue to rob others


You are building a case against me to assist in hushing me up permanently.

Either way do the job! ( I need relief)

For the closer we get to 2008, the more this information needs to be covered up Totally.

The Chief Federal Judge in Wilmington DE has aligned herself with a side.

Now that I have some proof that Stage Stores/Liquidity owned a Bank,, did not disclose it in the bankruptcy and sold it off shore for $150 million, I assume my end is near.

Till the end!

Posted by: Laser | Nov 18, 2005 1:23:47 PM

A lot of good information here... you can find more on going bankrupt and the new bankruptcy law at this site... Credit & Debt

Posted by: Jack | Dec 1, 2005 8:43:55 AM

Yes that is correct. I liked your comment. I too belong to the same profile and this was of great help.

Adam Butler

Posted by: Adam Butler | Feb 7, 2006 12:12:30 AM

Tampering with Victim or Witness in Bankruptcy

We have been notifying Mark Kenney, the Attorney for the US Trustee, for years that Paul Traub and Barry Gold had undisclosed relationships.

Robert Alber had contacted the FBI many years ago where the FBI told him that once FACTS of the crime were evident then Justice would do the job. At that time he did not have the facts which my research had gathered. He only had suspicions, with no knowledge of the law.

Both he and I should be awarded the Blue Ribbon for naïve minds.

We believed in justice and the integrity of those that are sworn to uphold such.

I have called, emailed and spoken to the FBI more than 20 times myself. The fact that they scolded and warned me is evidence that they have reviewed, to their satisfaction, the details and yet decline, refuse to pursue.

My placing the “prima facie evidence” of the existence of Asset Disposition Advisors (ADA) in the Public Record, filed with the Court and the US Trustee office was the “proof positive” of an undisclosed relationship between Paul Traub and Barry Gold during May 2001. A FACT which resulted in the domino effect of conclusive proofs of perjuries, false oaths, false declarations, Scheme to Fix Fee’s and more.

When I am threatened, warned to “back off”, by the conspirators, by my own attorney and justice officials being retaliated/intimidated against by dismissal of my righteous, Court Approved claim and work Order. Then that is proof of intimidation and retaliation in violation of US DOJ Guidelines 5-9.12 which is based upon 18 USC 1512 Tampering with Witness or Victim.

When the FBI scorns me and states that the cases, the felony counts we have documented are being closed, when they Yell that no actions will be taken, Do I GET IT, that it is a fact that the case will be closed unless I continue to email the Dept of Justice or US Attorney’s office. Implying, how dare I point out the facts that this case is not prosecuted, that whom am I to shed light upon the failings over many years, to prosecute. Which brings, purportedly, unnecessary workloads to a limited office.

Then where, I ask YOU, is Honor, where can Justice be found?

We have an illusion of justice!

When more than 100 felonious acts are committed which line the pockets of the conspirators with more than $14 million through “False Oaths”, “False Declarations”, “Perjuries”, “Scheme to Fix Fee’s”, “Extortion”, attempted “Bribery” and apparent Judicial complicity, with cooperation by the US Trustee’s office, well

Then I am perturbed to say the least.

A Judge, by Code/Rule of LAW is mandated to do “sufficient deterrent” when an act has occurred to assure, insure that no repeat offenses occur.

The System, the Integrity of the System, the Honor in the Judicial Process is lacking..

All that remains is Anarchy and the need for civil unrest to rectify such.

As my life, my career, my life savings is invested in eToys and the conspirators have made good on their retaliatory threat to see that we can not obtain new business and those that are Sworn to protect and serve continue to tell me to get lost.

I am therefore lost!

My soul, my heart, my faith in the integrity of the Judicial process is GONE!

Mark Kenney is UNFIT for office and at a minimum should be disqualified. Lawrence Friedman stated that such would place undue harm on the system as the LAW of Code 324(a) &(b) state that when one is removed from one case, he must be removed from all.

Mark Kenney is on the eToys case, at a minimum, under the Janet Reno Reform Act of 1994 to protect the equity holders.

All Trustees’ and their representatives give an Oath to uphold the LAW.

28 USC 583 is the Oath of Office which requires a duty to “execute Faithfully” his/her duties.

The US DOJ US Trustee Handbook which can be found on the website states in 5-1.2 The Duty to Investigate & Refer.

That DUTY is from 28 USC 586(5) To perform Duties consistent with Title 11.

A related Duty is 28 USC 586(3)(H) to Monitor Code 327 of Title 11.

This is emphasized in the Handbook at 5-1.2.1 which is based upon the Code 28 USC 586(a)(3)(F) The Duty to Notify & Refer.

It has been repeatedly established, by Appeal decisions that a Trustee cannot make “ad hoc” decisions when to apply the law. Niether can a Judge make “ad hoc” decisions to apply the law, even for economic or time related issue(s). Especially given the “unambiguous language of 327(a)” which mandates conformance to that LAW.

Furthermore, as a check and balance measure, the LAW states that when an allegation of Fraud occurs, even if the US Trustee or representative disagrees with the allegation, a Memo of Declination must be sent to the US Attorney’s office to see if they concur. Such declination shall state the Facts and detail why the US Trustee feels no recommendation for prosecution is required. This is the LAW!

The Handbook also contains 5-1.2.2 concerning Judges and Private Trustee’s which is based upon 18 USC 3057(a). This LAW goes even further to state that “a Judge, having reasonable grounds for believing that any violations ---- shall report such to the United States Attorney”.

Along with the Federal Canon’s of Judicial Conduct 3 (B)(3). A judge should initiate appropriate action when the judge becomes aware of reliable evidence indicating the likelihood of unprofessional conduct by a judge or lawyer.

The US Trustee has testified during the initial Trustee Motion to Sanction Traub Bonacquist & Fox (TBF) on February 15, 2005. Combined with the Trustee statements in the Transcript of the December 22, 2004 hearing where Frank Perch stated that it is readily apparent that non disclosure has occurred since the beginning, continued through Final Fee applications and Post confirmed Plan until this day, when the non disclosure was brought to the attention of the Court, by the facts of ADA.

In the Motion, the initial Trustee Motion of February 15, 2005 the Trustee states that TBF disgorgement is “inadequate” due to the “draconian” Rule of 1144 which states that a PLAN cannot be amended, even for Fraud, after the PLAN has been confirmed for more than 180 days.

In the Motion of February 15, 2005 the Trustee continued to state that he warned all parties, back in 2001, that any replacement of key personnel had to be by “arms length” parties from anyone already involved in the case.

The Fact that Paul Traub, the Attorney for the Creditors Committee placed in as CEO of the Debtor, “post petition” Barry Gold, his partner is the most serious, egregious violation of 327(a), 2014, 101(14) that can probably be.

It of itself mandates referral to the US Attorney’s office, disqualification & 100% disgorgement of TBF, Barry Gold, CrossRoads, Morris Nichols Arsht & Tunnel, Richard Cartoon, Larry Durant, Scott Henkin, Fred Rosner and MARK KENNEY.

For not only did they all know and participate in the subterfuge, the mass, multiple firm participation in the Conspiracy is a Crime of the most serious kind. An attack upon the Judicial Process, the brazen flagrant manner thereof should alarm and appall YOU.

That the OPR, the OIG, the OGE, the US DOJ Trustee, the Trustee General Counsel, Lawrence Friedman, the Judge, Mark Kenney, Frank Perch and any other Justice entity or Official, having been contacted by us, such as the SEC would refuse to refer and demand prosecution, because we are minute and “pro se” is a violation of MisPrison Statue which is again part of the US DOJ Handbook 5-9.1 in reference to 18 USC 4 MisPrison where one witnesses an act and does not, as Soon as Possible, make know the same to a Judge or other Civil authority is in violation of this Statue.

The DOJ guidelines go on further to say that the DOJ may use the MisPrison Statue to prosecute individuals who aid in BK violations, yet are NOT main participants.

TBF and Barry Gold should have never been allowed into the KB Toys case.

After the hearings of December 22, 2005, February 1, 2005 and March 1, 2005 which are all in the Public record by Transcript, along with the Responses of January 25, 2005, the Depositions of February 9, 2005 and the testimony directly to the Judge by Paul Traub and Barry Gold that TBF paid Barry Gold 4 payments of $30,000 each from January 2001 to May 2001. After all that time to come clean, there remains continued perjuries, false statements and non disclosed issue(s) that I testify to YOU of this day, under penalty of perjury.

Paul Traub and Barry Gold worked in Stage Stores, Inc Tx S Dist. 00-35080 which was owned by BAIN, who owns KB Toys. Jack Bush and Michael Glazers work for BAIN entities and are Directors/Stockholders of Stage Stores.

Barry Gold has testified how Jack Bush got him his jobs at Jumbo Sports and other cases.

He and Traub are indebted to Jack Bush/BAIN.

Traub met with BAIN owner Mitt Romney in NEO Star, it was one of the first cases given to him by a creditor chairman at Mattel.

Barry Gold and Traub have testified they did not know much of each other, even during the come clean hearings, prior to eToys.

Yet Stage Stores tells a different story, Paul Traub addressed his hiring letter to Barry Gold at Stage Stores, That is attached here.

Paul Traub and Barry Gold state that they may have met at Witmark.

We went to the Federal Archives across the country and retrieved records that tell a different story.

I know, from a former TBF employee (TBF has members that have left the firm) that Barry Gold attended meetings back when TBF was Traub Bonacquist & Yellen, that Barry Gold brought around the Champaign to celebrate. That TBF worked on TSS Seadman’s and that Barry Gold was CFO for TSS for 24 years.

It is not an unreasonable question to ask why, speciously, Barry Gold never mentions his most prestigious longevity employment era on any of his current resumes.

All those perjuries and undisclosed items are minor to the fact that BAIN/KB Toys/Stage Stores/Jack Bush/Michael Glazer are all connected to TBF and Barry Gold.

The fact that no Deterrent exists is exquisitely demonstrated by the brazen, flagrant and blatant disregard for authority that TBF exhibits after the come clean hearings and testimony in eToys. For not only do Barry Gold and Paul Traub have no proper legal right by 327(a), 2014, 101(14) and the non disclosures thereof to be within the KB Toys case, especially as creditors counsel. Furthermore, the lack of deterrent, which is so lacking as to appear as actual encouragement is demonstrated, overwhelmingly by the fact that Paul Traub petitioned for the right to prosecute the $100 million preferential payment that Michael Glazer gave himself and others.

What is even more egregious and offensive is that I placed a notice, after learning of Traub’s request in KB Toys, under the MisPrison Statue in the KB Toys record. That was objected to by Mark Kenney and Kelly B Stapleton in defense of the offending perpetrators.

Additional egregiousness occurred when His Honor Donald Sullivan had a hearing on my Motion. Whereupon, as I sat telephonically explaining the Facts, before the Judge has made his ruling, the signed Order by his Honor was placed in the Public Record and my Motion was expunged. There was a break right before that time, I assume that is when he signed the Order prematurely.

To add more to the mystery thereof, Her Honor Walrath replaced his Honor Sullivan with His Honor Shapero a few days thereafter.

Morris Nichols Arsht & Tunnel (MNAT) as Debtors’ counsel, filed the case of eToys where it had previously worked for eToys, which had huge causes of actions against Goldman Sachs, but, during the same day it filed a case of Finova Bankruptcy where MNAT represented Goldman Sachs. eToys is 01-706, Finova is 01-705.

Furthermore MNAT stated in its initial application for employment that it may have a conflict concerning the Learning Center. What remains undisclosed to this day, by MNAT, is the fact that MNAT represented Mattel who owns the Learning Center. Mattel was the number one vendor creditor and chairman of the Creditors committee.

If they had not done the half truth of Liquidity Solutions MNAT would have been immediately disqualified.

Then there is the In re: Bucyrus 94-20786 matter of E D Wisc. That involved Gellene being incarcerated and his firm Milbank & Tweed were not only disgorged their entire $1.9 million in fee’s, Tweed also lost a lawsuit for $30 million. Which was concerning the fact that Solvano, a former Goldman Sachs Exec loaned the Debtor $35 million pre petition that was paid off pre petition. The preferential compliance thereof was never reviewed.

In eToys we have an exact match to that case where Foothill Capital , a Wells Fargo entity loaned eToys $40 million pre petition in Nov 2000, that was paid back prior to the petition filing of March 7, 2001. Both Traub and Gold have testified of their working for Wells Fargo and/or Foothill. Also CrossRoads, the financial consultant of the Debtor has worked for Wells Fargo. By the precedent they are all Gellene/Tweed/s’

Then we have the hidden gem of Liquidity Solutions, where Stage Stores is co-debtor with Liquidity Solutions.

Liquidity Solutions has acquired extensive claims and plan votes in eToys. The fact that TBF and Barry Gold worked for them, undisclosed, then TBF paid Barry Gold $30,000 per month to sit by until he had Barry Gold placed in eToys, in secret, by perjury and false oaths. The Fact that Barry Gold perjured himself by his PLAN declaration stating that the Plan was negotiated and drafted in “good faith” “arms length” negotiations between Debtor and Creditor.. That is between Barry Gold and Paul Traub where “arms length and good faith” cannot be. Then the Fact that the resulting “Bad Faith” Plan contained a clause that permits the Plan Administrator (Barry Gold) to pay items under $1 million without court approval. Including items to Liquidity Solutions which is appalling and by their refusals to allow us to examine books and records to determine the facts is also a violation of the Code and highly suspect.

Then we have the fact that Paul Traub hires the former federal Justice James Garrity of NY who negotiates a settlement of the original “Inadequate” Motion of the US Trustee with Mark Kenney on February 25, 2005.

Then, after the Judge receives proof positive on March 1, 2005 of the payments by TBF to Barry Gold, along with their testimony that they did willfully and intentionally, repeatedly fail to disclose.

Lawrence Friedman resigns.

Frank Perch resigns.

Judge Sullivan is removed from the KB Toys case.

My claim is handed to His Honor Baxter who reschedules my trial, then lets my contingency counsel withdraw and summarily dismiss my claim.

Then I appeal.

Then Her Honor, after I appeal, releases the OPINION of October 4, 2005.

Wherein, Her Honor falsely, egregiously states that Barry Gold, as a “pre petition” employee of the Debtor has done no wrong. Her Honor approves an Order that contains broad based immunity language.

Immunity language is required by the US DOJ US Trustee Handbook to have General Counsel approval.

Now either Mark Kenney did the immunity settlement without approval.


He had approval to make immune over 100 felony violations!

eToys filed on March 7, 2001.

Barry Gold and Paul Traub both testified that Barry Gold was hired by the Debtor on May 21, 2005 as “wind down coordinator” then, subsequently became CEO a month or so later.

Therefore Barry Gold is “post petition” and “unambiguously required to apply”.

( the law actually states he is required to have court approval and state the facts of his connections pre or post petition—especially when any pre petition is just prior to filing)

Her Honor also quotes case law that is not readily available and apparently well ancient. This is done to support her specious accounting that employee’s of the Debtor have no requirement to apply or jurisdiction review of the court.

I find it egregious that her predecessor Judge Farnan as Chief Justice and now part of the 3rd Circuit set both the “quantitative” and “qualitative” measures by which anyone, even Ordinary Course Professionals (OCP) which a “wind down coordinator” could never be classified as, must comply with 327(a).

Basically those rules apply to the autonomy of the decisions one can make and the effect it would have upon the ESTATE.

Barry Gold was the CEO, President and “Sole” authority for the Debtor outside of the fact that he also testified when he wanted to increase his pay, he did not apply to the court, and instead, he asked TBF.

Then we also have the Kid Board Gear Interactive claim of $677,000 that had an additional, returnable preferential of $100,000 plus. Where Fred Rosner has been at several different firms during his eToys. As the self described local counsel for TBF the eToys case has traveled with Mr. Rosner.

When Her Honor Walrath was going to approve the request by Jaspen Schlesinger firm for summary judgment against Kid Board Gear for the benefit of eToys. Fred Rosner stepped in and halted the process. Stopping the summary judgement.

Fred Rosner now is with Jaspen Schlesinger firm.

There are many documents in the record about Liquidity Solutions acquiring the Kid Board Gear claim.

There also remains the $2 million in overseas deposits that was NOT listed originally on the Debtors schedules, until we discovered the non disclosure thereof by David Haddad the VP of eToys who tried, vigorously, to get the committee to vote to place him in control of the European operation where the $2 million was deposited.

To date there is no accounting for the monies distributed by Barry Gold. Every time we ask, we petition, we are ignored. The Trustee quarterly reports lack details and have no uniformity that is readily comprehensible.

Having read all this it is my hope that YOU understand how warnings by the FBI or anyone else is not unexpected, almost anticipated to occur.

They have taken my career, my life savings and I am homeless, scrounging day to day for hotel room costs. When I cannot I sleep in my van and bathe in a hotel pool or shower thereof. I stay hidden in fear of my well being as Traub has often boasted of being connected in NY.

The fact that Johnson & Johnson acquired Baby Center .com from eToys pre petition, that Nancy A Valente works for J& J, combined with the fact that Nancy A Valente is the registered agent for ADA, that Traub testified he did not know who she is, alarms me!

Having lost all, the only thing YOU or anyone can take from me is my liberty or health.

Either of which would actually be an improvement in my life’s path as my soul, my heart is bruised beyond comprehension by such that has walked a regular path such as YOU!.

I made a conscious decision, after a wayward youth, to become honorable in the extreme sense.

Rising to the top of my industry, professional and entrance to the court with the hope, faith and belief that such is the true way to be. My rise was based solely on the fact I resigned my self never to line my pocket at a customers expense.

Then they offer me a bribe for $800,000 and when I say no the ultimate punishments are faced, daily.

At that pinnacle of life, for eToys, the saving thereof, is my best achievement, I am now devastated to learn that the top is the Bottom.

You can investigate, trump up, charge and destroy me. It is certainly apparent that the power exists within this system to do so.

You can even assist TBF on their threat to come after me for the monies I have already been paid. To get what I have never received, now that would be Ironic!

What remains is my well being, my liberty, which shall not yield, respond to threats or intimidation for all I have left is this battle of justice pursuit.

I shall continue, unrelenting, unrestrained, in my campaign to report the Facts about the subterfuge, in the endeavor of, halting the Fraud and the Corruption,,

Until YOU begin YOURS!

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