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IN RE UNIVERSAL MINERALS, INC.

Bankruptcy No. 78-696.

17 B.R. 265 (1982)

In re UNIVERSAL MINERALS, INC., a Pennsylvania corporation, and Cambria Mining and Manufacturing Company, a wholly owned subsidiary, Bankrupt. UNIVERSAL MINERALS, INC., Cambria Mining and Manufacturing Company, Johnstown Bank & Trust Company, Republic Steel Corporation and George Zamias, Plaintiffs, v. COUNTY OF CAMBRIA, Cambria County Tax Claim Bureau, David M. Jenkins and Merle B. Lauer, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

January 22, 1982.

Attorney(s) appearing for the Case

I. Samuel Kaminsky, Kaminsky, Kelly, Wharton & Thomas, Johnstown, Pa., for trustee. Thomas A. Swope, Jr., Swope & Neugebauger, Ebensburg, Pa., Myron I. Markovitz, Gleason, DiFrancesco, Shade & Markovitz, Johnstown, Pa., Dino S. Persio, Francis Mardula, Lawrence L. Davis, Davis & Davis, Ebensburg, Pa., Samuel D. Clapper, Barbera & Barbera, Somerset, Pa., Samuel F. Rizzo, Johnstown, Pa.

John W. Taylor, Ebensburg, Pa., for Cambria County.

Mark L. Glosser, Lampl, Sable & Makoroff, Pittsburgh, Pa., Sanford M. Lampl, for debtor in possession.

Edmund S. Ruffin, III, Ronald J. Werhnyak, Thorp, Reed & Armstrong, Pittsburgh, Pa., for Republic Steel.

MEMORANDUM OPINION AND ORDER

JOSEPH L. COSETTI, Bankruptcy Judge.

This matter comes before the Court on the Complaint by the Trustee for the Bankrupt and the first, second and third mortgage holders to determine the validity of the ownership interest asserted by the Defendants as the result of non-payment of taxes in certain mineral tracts located in Cambria County, Pennsylvania. A sale of the Bankrupt's assets is...

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