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IN RE UNITED CHURCH OF THE MINISTERS OF GOD

Bankruptcy Nos. 87-01910S, 87-02045S, Adv. Nos. 87-0393S, 87-0375S.

74 B.R. 271 (1987)

In re UNITED CHURCH OF THE MINISTERS OF GOD, Debtor. In re Gary Michael HEIDNIK, Debtor. OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF DEBTOR, Plaintiff, v. PROVIDENT NATIONAL BANK and Merrill Lynch, Pierce, Fenner & Smith, Inc. and Lisa Ann Thomas, Defendants. MERRILL LYNCH, PIERCE, FENNER & SMITH, INC., Plaintiff, v. UNITED CHURCH OF THE MINISTERS OF GOD, et al., Defendants. Lisa Ann THOMAS, Plaintiff, v. UNITED CHURCH OF THE MINISTERS OF GOD, et al., Defendants.

United States Bankruptcy Court, E.D. Pennsylvania.

May 19, 1987.

Attorney(s) appearing for the Case

Albert A. Ciardi, Jr., Philadelphia, Pa., for creditors' committee.

Donald M. Collins, Stephen C. Baker, Philadelphia, Pa., for Merrill Lynch.

Nathan B. Feinstein, Philadelphia, Pa., for Provident Nat. Bank.

Charles M. Golden, Philadelphia, Pa., for debtor in Bkcy. 87-01910S.

A. Charles Peruto, Jr., Philadelphia, Pa., for debtor in Bkcy. No. 87-02045S.

Sidney B. Klousky, Philadelphia, Pa., for the Estate of Deborah Dudley.

Joseph F. Busacca, Philadelphia, Pa., for Lisa Ann Thomas.

Julie Shapiro, Philadelphia, Pa., for Betty Heidnik.

Neil Perloff, Philadelphia, Pa., for Estate of Sandra Lindsay.

Joseph J. DiPrimio, Fern Lynn Kletter, Philadelphia, Pa., for the Bureau of Child Support.

Joseph G. Caruso, Philadelphia, Pa., for Jacqueline Askin.

Perry DeMarco, Philadelphia, Pa., for Jacqueline Askin.

Joseph P. Grimes, Philadelphia, Pa., for Josefina Rivera.

Linda Shafer, Ass't. U.S. Atty., Philadelphia, Pa., for Internal Revenue Service, Veterans Administration, and Peace Corps.

Prince Atlee Thomas, Philadelphia, Pa., for State.

Andrew Bralow, City Solicitor's Office, Enforcement Division, Philadelphia, Pa., representing City's interest.

Agnes Adams, Donald Morman, Internal Revenue Service, Philadelphia, Pa., for I.R.S.

Robert M. Ratchford, Sp. Asst. U.S. Atty., Philadelphia, Pa., for U.S.A., I.R.S.

Barbara Koppa Gerolamo, U.S. Atty's. Office, Philadelphia, Pa., for I.R.S., V.A., Peace Corps.

Jane MacElhenny, Philadelphia, Pa., for Betty & Jesse Heidnik.

Karen L. Stevens, Office of Chief Counsel, Commonwealth of Pennsylvania, Dept. of Revenue, Harrisburg, Pa., for Commonwealth of Pa.

Robert Szwajkos, Philadelphia, Pa., trustee/United Church of the Ministers of God, Bankruptcy No. 87-01919S.

Leslie B. Baskin, Philadelphia, Pa., trustee/Gary Michael Heidnik, Bankruptcy No. 87-02045S.

OPINION

DAVID A. SCHOLL, Bankruptcy Judge.

Like many of the unpleasantries which arise in our society, the developments in the saga of Gary Michael Heidnik (hereinafter referred to as "Heidnik") and the United Church of the Ministers of God (hereinafter referred to as "the Church"), of which Heidnik is self-proclaimed "Bishop," have been placed on the doorstep of the bankruptcy courts, due undoubtedly to the one...

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