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The scandal also brought into question the accounting practices and activities of many corporations in the United States and was a factor in the enactment of the Sarbanes–Oxley Act of 2002.The scandal also affected the greater business world by causing the dissolution of the Arthur Andersen accounting firm.Enron Corporation was an American energy, commodities, and services company based in Houston, Texas.

BDO Seidman, LLp, Accountant Many Emamzadeh, Esq, Attorney Robert P. For the forgoing reasons, USAC's motion for relief from the Claim Order is Denied.

Simons, Esq, Attorney Leonard H Gerson, Attorney Edward P. Counsel Brown Raysman Millstein Felder & Steiner, Spec. Counsel Laurence May, Trustee's Atty Office of the United States Trustee, U. A separate order will issue (RE: related document(s)341 Motion to Object/Reclassify/Reduce/Expunge Claims, 353 Order on Motion to Object/Reclassify/Reduce/Expunge Claims, 663 Motion to Reconsider , 749 Order on Motion To Reconsider, 1024 Order District Court re: Appeal).

Bond, Liquidating Trustee of the Liquidating Trust U/A/W PT-1 Communications, Inc.).

For the foregoing reasons, the Trustee's motion for partial reconsideration is denied.

Enron filed for bankruptcy in the Southern District of New York in late 2001 and selected Weil, Gotshal & Manges as its bankruptcy counsel.

It ended its bankruptcy during November 2004, pursuant to a court-approved plan of reorganization.

The low cost of natural gas and cheap labor supply during the Great Depression helped to fuel the company's early beginnings.

The company doubled in size by 1932 and was able to bring the first natural gas to Minnesota.

of Revenue, Creditor Teresa D'Avanzo, Creditor Carolyn Guglielmo, Creditor Peter Spano, Creditor Universal Service Administrative Company, Creditor Joseph Pannullo, Creditor Connecticut Dept. Disalvo, Interested Party Patricia Mullon Zohn, Interested Party David J. Mc Farland, Interested Party RSL Com USA, Interested Party Paetec Communications Inc, Interested Party Vincent N. Libson, Interested Party Denise S Mondell, Interested Party Angel & Frankel, Interested Party Jeff L. Hampton, Interested Party Lisa Bonsall, Interested Party Darry M Bradford, Interested Party John R Harrington, Esq, Interested Party C. Signed on 12/7/2006 (aac, ) Additional attachment(s) added on 2/28/2007 (aac, ).

of Revenue Services, Creditor Southern New England Telephone Co., Creditor Southern Bell Telephone Co., Creditor Pacific Bell Co., Creditor The Hickey Trust U/A dated September 9, 1997, Creditor Southwestern Bell Telephone, LP, Creditor Liquidity Solutions Inc., Creditor Revenue Management, Creditor Indiana Deptartment of Revenue, Creditor State of Wisconsin - Department of Revenue, Creditor Riker, Danzig, Scherer, Hyland & Perretti LLP, Creditor United States, Creditor United State of America, Creditor Equity Trust Company, Creditor SMS/800, Inc., Creditor Continuing Creditors' Committee of STAR Telecommunications, Inc., Creditor Committee Continuing Creditors Committee of the Star Creditors' Liquidated Trust, Creditor Committee PT 1 Communications Inc, Debtor Phonetime Inc, Debtor Tricom, Interested Party Steven J. Smiley & Steven Jay Katzman, Interested Party Star Telecommunications, Inc, Interested Party Bell Canada/BCE Nexxia Corp, Interested Party George R Calhoun, V, Interested Party Jay N. Steven Tomashefsky, Esq, Interested Party Mark Holofcener, Interested Party Tamie L Barsky, Interested Party Bryan Engle, Interested Party Stanley Simon, Interested Party Massachusetts Department of Revenue, Interested Party Jerry D'Amato, Interested Party Michael V Blumenthal, Interested Party Woody Allen, Interested Party Michelle Tilton, Interested Party Jillian Aylward, Interested Party Valerio Zanoli, Interested Party Gordon Hutchins Jr, Interested Party Theresa V. Additional attachment(s) added on 5/15/2007 (aac, ).

Bond, Liquidating Trustee of the Liquidating Trust U/A/W PT-1 Communications, Inc., Chapter 11 Trustee PT 1 Long Distance Inc, Consolidated Debtor PT 1 Technologies Inc, Consolidated Debtor Mc Carter & English LLP, Cred Committee Aty Liquidating Trustee of the Liquidating Trust U/A/W PT-1 Communications, Inc., Creditor RFC Capital Corp, Creditor Verizon Operating Telephone Companies, Creditor MCI World Com Network Services Inc, Creditor MCI World Com Network Services, Inc., Creditor Qwest Communication Corporation, Creditorand f ONOROLA Corp., Creditor Nortel Networks Inc, Creditor RAKTL, Creditor Telstra Incorporated, Creditor Telia International Carrier Inc, Creditor ITXC Corp, Creditor Swiss Com North America, Creditor AT&T Corp, Creditor KPN International Network Services Inc, Creditor Verizon Communications, Creditor Official Committee of Unsecured Creditors, Creditor Nations Telecom LLC, Creditor KDDI America, Inc, Creditor Worldx Change Communications, Creditor KPN International Services, Creditor Global Crossing North America Inc, Creditor NTW Partners Ltd, Creditor Major Development Inc, Creditor SOS Communications LLC, Creditor Guglielmo, Creditor Frees Media Inc, Creditor Star Telecommunications, Inc, Creditor Godotsoft, Creditor Business Telecom Inc and New Global Telecom Inc, Creditor Hudson Telegraph Associates, Creditor Thomas J Hickey, Creditor Sprint Communications Company, Creditor Travelers Casualty & Surety Company, Creditor Kreditanstalt Fur Weideraufbau, Creditor Capital Markets, Creditor Time Warner Telecom Inc, Creditor Tele Danmark USA Inc, Creditor IDT Corporation, Creditor IDT Netherlands, Creditor Aerotel Ltd, Creditor Aerotel U S A, Creditor BMW Financial Services NA, Creditor Chase Equipment Lease Inc, Creditor General Electric Capital Corporation, Creditor Valor Telecommunications Inc, Creditor Commisioner of Revenue Legal Services, Creditor Department of Taxation and Finance of the State of New York, Creditor Siebel Systems Inc, Creditor Howard Brawner & Stone, Creditor Arizona Department of Revenue, Creditor Eli Haddad, Creditor Contrarian Capital Management LLC, Creditor Intelecom Systems Inc, Creditor Thomas J Hickey and The Hickey Trust U/A, dated September 9, 1997, Creditor State of New York - Department of Labor, Creditor Argo Partners, Creditor The Commissioner of Revenue of The Commonwealth of Massachusetts, Creditor Transaction Network Services, Creditor Ronald A. P., Creditor Mississippi State Tax Commission, Creditor Tennessee Department of Revenue, Creditor Cable Solutions Inc, Creditor F&L Cleaning Co., Creditor Deutsche Banc Alex. Signed on 8/28/2009 (Attachments: 1 Mailing Certificate) (nds)Opinion/Decision That the IRS's Proof of Claim, to the Extent That it Relates to the 2002 Tax Year, is Expunged. (RE: related document(s)977 Motion for Summary Judgment Expunging the Proof of Claim of the IRS #231, filed by Liquidator Edward P.