In re: Marine Risks, Inc., Debtor; Neil H. Ackerman, Ch. 7 Bankr. Trustee of Marine Risks, Inc., Plaintiff, v. Walter Pilipiak, Defendant; Bankruptcy No. 05–86636–REG.; Adversary No. 06–08419 (REG); Aug. 24, 2010; 441 B.R. 181, United States Bankruptcy Court, E.D. New York.