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IN RE WINSLOW CENTER ASSOCIATES

Bankruptcy No. 82-00020G.

57 B.R. 317 (1986)

In re WINSLOW CENTER ASSOCIATES, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania,

January 30, 1986.

Attorney(s) appearing for the Case

David S. Fishbone, Ciardi, Fishbone & DiDonato, Philadelphia, Pa., for debtor, Winslow Center Associates.

Robert H. Levin, Adelman, Lavine, Krasny, Gold & Levin, Philadelphia, Pa., for trustee, Jerome Blum.

Marjorie O. Rendell, Duane, Morris & Heckscher, Philadelphia, Pa., for Provident Mut. Life Ins. Co., secured creditor.

Leonard P. Goldberger, Wolf, Block, Schorr & Solis-Cohen, Philadelphia, Pa., for Committee of Equity Sec. Holders.

OPINION

EMIL F. GOLDHABER, Chief Judge:

The issue for decision is whether we should grant an application of a debtor-partnership for the employment of an accountant to prepare the debtor's tax records although all of the debtor's assets are fully encumbered. Since we find that the accountant's services would not protect or enhance the value of the encumbered property, but would solely benefit the individual partners of the debtor, we will deny the application...

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