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FRBP 1020 Small Business Chapter 11 Reorganization Case (Judge Gargotta)

In re Save Our Springs (S.O.S.) Alliance, Inc. (August 11, 2008)
Issue: Is Debtor a “Small Business Debtor” as Defined in 11 U.S.C. § 101(5D) and is this case a “Small Business Case” as Defined in 11 § 101(5D) and/or should the Debtor be judicially and/or equitably estopped from denying that it is a small business debtor as originally claimed in this case?
Holding: The Court finds that the Debtor is a small business debtor, being judicially and equitably estopped at this stage of the case from changing that position.