MATTER OF GUTERL SPECIAL STEEL CORP.

Civ. A. No. 89-482.

111 B.R. 107 (1990)

In the Matter of GUTERL SPECIAL STEEL CORPORATION, Debtor. Stanley G. MAKOROFF, Trustee for Guterl Special Steel Corporation, Plaintiff-Appellee, v. The CITY OF LOCKPORT, NEW YORK the Lockport City School District and County of Niagara, New York, Respondents-Appellants.

United States District Court, W.D. Pennsylvania.

February 12, 1990.


Attorney(s) appearing for the Case

Stanley G. Makoroff, Lampl, Sable, Makoroff & Libenson, Pittsburgh, Pa., for plaintiff-appellee.

Alan E. Cech, Asst. U.S. Atty., Charles A. Moster, Office of Gen. Counsel, U.S. Dept. of Commerce, Washington, D.C., for Economic Development Admin.

Glen S. Hackett, Morton H. Abramowitz, Niagara County Attys. Office, Lockport, N.Y., for respondent-appellant, County of Niagara.

Thomas H. Brandt, Corp. Counsel, City of Lockport, Lockport, N.Y., for respondent-appellant, City of Lockport, Lockport City School Dist.


MEMORANDUM OPINION

COHILL, Chief Judge.

Presently before the Court is an appeal from the United States Bankruptcy Court for the Western District of Pennsylvania of an action to determine the priority of the parties to the remainder of the Debtor's estate. We have jurisdiction pursuant to 28 U.S.C. § 158 and Bankruptcy Rule 8001.

ISSUES

The parties have presented the following issues: 1) Whether the bankruptcy court correctly held that...

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