In an earlier chapter 11 case of a corporation, its principal formed a new corporation that acquired the claim of a bank secured by substantially all of the corporation’s assets.  After dismissal of the corporation’s chapter 11 case, the new corporation accepted all of the old corporation’s assets in full satisfaction of the secured debt.  The value of the assets was substantially less than the amount of the secured debt.  In the current chapter 11 case of the new corporation, the landlord of the old corporation filed a claim for rent due under a lease rejected in the old corporation’s case on the ground of successor liability under Georgia law.  Noting that the landlord had no effective remedy against the assets of the old corporation in view of the fact that the secured debt substantially exceeded the value of the assets, the court concluded that successor liability did not apply in the circumstances of this case.