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- Search the web for: Bankr. L. Rep. P 71,659in Re Berry Estates, Inc., D/b/a Blueberry Hill Managementcorp., Debtor.berry Estates, Inc., Plaintiff-appellant, v. State of New York, Defendant-appellee.hon. Edward Regan, Comptroller of the State of New York,state Capitol, Plaintiff-appellant, v. Berry Estates, Inc., Defendant-appellee