In re MICROVIDEO LEARNING SYSTEMS, INC., Debtor. Calet, Hirsch & Ferrell, Appellant, v. Microvideo Learning Systems, Inc., Appellee, 227 F.3d 474

PER CURIAM: We affirm for the reasons stated by the Bankruptcy Court in In re Microvideo Learning Systems, Inc., 232 B.R. 602 (Bankr.S.D.N.Y.1999) (Gallet, Bankr. J.).