Law Offices Of Ira S. Sacks LLP

The 1031 Tax Group, LLC - Debtor

Robotic Vision Systems, Inc. - Debtor

360networks (USA) inc. - Creditors' committee

Maywood Capital Corporation - Chapter 11 Trustee

First Central Financial Corporation - Chapter 7 Trustee

DJK Residential LLC - Creditor (The Official Committee of Unsecured Creditors of 360networks (USA) inc.)

Musicland Holding Corp. - Adversary proceeding defendants (officers and directors of a private investment firm)