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  5. 77 B.R. 843 (1987)
 

IN RE INDEPENDENT CLEARING HOUSE CO.

Nos. C-84-0927W, C-84-0928J and consolidated cases.

77 B.R. 843 (1987)

In re INDEPENDENT CLEARING HOUSE COMPANY, a Trust, Debtor. In re UNIVERSAL CLEARING HOUSE COMPANY, a Trust, aka National Clearing House Company, a Trust, Debtor. In re ACCOUNTING SERVICES COMPANY, a Trust, Debtor. Robert D. MERRILL, Trustee, Plaintiff-Appellee and Cross-Appellant, v. David ABBOTT, et al., Defendants-Appellants and Cross-Appellees.

United States District Court, D. Utah, C.D.

July 23, 1987.

Attorney(s) appearing for the Case

William G. Fowler and Joel Dangerfield, Robert D. Merrill, Salt Lake City, Utah, for plaintiff.

Gary R. Appel, Rothgerber, Appel, Powers & Johnson, Denver, Colo., Laura Harris, Daniel Jackson and Jeffrey Wilkinson, Edward F. Guyon, Salt Lake City, Utah, for defendants.

Before JENKINS, Chief Judge, and WINDER and J. THOMAS GREENE, District Judges, sitting en banc.

MEMORANDUM OPINION

JENKINS, Chief Judge.

On September 30, 1985, this court, sitting en banc, heard cross-appeals from the decision and judgments of the United States Bankruptcy Court for the District of Utah in numerous adversary proceedings brought by the trustee in bankruptcy of the debtor entities against named defendants.1 The appeals had been consolidated for purposes of briefing and oral argument. At oral argument William...

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