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IN RE CAMPFIRE SHOP, INC.

Bankruptcy No. 82-01969K, Adv. No. 85-0530K.

71 B.R. 521 (1987)

In re The CAMPFIRE SHOP, INC., Debtor. Anthony BARONE, Trustee, Plaintiff, v. STROUSE, GREENBERG MORTGAGE CO., INC., Strouse, Greenberg & Co., Strouse, Greenberg Financial Corporation and Administrator of the Small Business Administration and The Penn Mutual Life Insurance Company and Anna M. Ashworth, Paul Ronge and Nancy M. Ronge, as executors of the Estate of George E. Ashworth and Commonwealth of Pennsylvania, Department of Revenue, Personal Income Tax Bureau and David and Lynn Woolfenden and Brittain Signs, Inc. and Commonwealth of Pennsylvania, Department of Labor and Industry and George Becker Associates, Inc. and Commonwealth of Pennsylvania, Department of Revenue, Bureau of Accounts Settlement and United States of America, Treasury Department, Internal Revenue Service and Tax Claim Bureau of Bucks County, Pa. and William L. Leigh, Tax Collector, Bucks County, Pa. and Joseph W. McGinnis, Sr. and Joseph W. McGinnis, Sr., Inc. and Ray Leicht and Congress Abstract Corporation and First American Title Insurance Company and Russell Glass Company, Defendants.

United States Bankruptcy Court, E.D. Pennsylvania.

March 16, 1987.

Attorney(s) appearing for the Case

Donald M. Collins, Philadelphia, Pa., for trustee.

David Kraut, Plymouth Meeting, Pa., for Congress Abstract Corp. and First American Title Insurance Co.

Paul R. Beckert, Jr., Bensalem, Pa., for Ray Leicht.

Michael Temin, Philadelphia, Pa., for Strouse, Greenberg.

William H.R. Casey, Doylestown, Pa., for Bucks County Tax Claim Bureau.

Anthony Barone, Philadelphia, Pa., Trustee/Plaintiff.

Virginia Powel, Ass't. U.S. Atty., Philadelphia, Pa., for Small Business Admin.

Robert K. Coulter, U.S. Dept. of Justice/Tax Div., Washington, D.C., for Internal Revenue Service.

John Brady, Langhorne, Pa., for Joseph W. McGinnis, Sr.

Joseph H. Masiuk, Barbara Lyons, Warrington, Pa., for George Becker Associates, Inc.

Nicholas Mancini, Fairless Hills, Pa., for debtor.

OPINION

DAVID A. SCHOLL, Bankruptcy Judge.

The procedural issues before the Court in this case are relatively simple ones concerning interpretation of Rules of Practice and Procedure in Bankruptcy (hereinafter referred to as "Bankr.R.") 9023, 9014, and 7052, and the corresponding Federal Rules of Civil Procedure (hereinafter referred to as "F.R.Civ.P.") 59 and 52(a). However, because they are issues which recur in matters in our Court, we are drafting an...

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