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IN RE HERITAGE VILLAGE CHURCH

Bankruptcy No. 87-01956, Adv. No. 88-0182.

137 B.R. 888 (1991)

In re HERITAGE VILLAGE CHURCH AND MISSIONARY FELLOWSHIP, INC., a/k/a PTL, PTL Club, PTL Television Network, Fort Heritage Camp-grounds and Christian Retreat, PTL Enterprises and Heritage U.S.A., Debtor. Carroll BONNER, Arnold Santjer, and Joe Takacs, as Individual Lifetime Partners on Behalf of the Lifetime Partners of PTL, Plaintiffs, v. M. Joseph ALLMAN, Successor Trustee for the Debtor, Heritage Village Church and Missionary Fellowship, Inc., a/k/a PTL, PTL Club, PTL Television Network, Fort Heritage Campgrounds and Christian Retreat, PTL Enterprises and Heritage U.S.A., United States of America, Nicholas Brady, Secretary of the Department of the Treasury, and Lawrence B. Gibbs, Commissioner of the Internal Revenue Service, the South Carolina Tax Commission, and the Unsecured Creditors' Committee, Defendants.

United States Bankruptcy Court, D. South Carolina.

November 4, 1991.

Attorney(s) appearing for the Case

David H. Conaway, K. Todd Phillips, Blair Conaway Bograd & Martin, Charlotte, N.C., for plaintiff.

R. Bradford Leggett, M. Joseph Allman, Allman Spry Humphreys Leggett & Howington, P.A., Winston-Salem, N.C., for trustee/defendant.

Richard F. Mitchell, U.S. Dept. of Justice, Washington, D.C., for U.S.

Arlene D. Hand, Asst. Atty. Gen., S.C. Tax Com'n, Columbia, S.C., for South Carolina Tax Com'n.

Robert N. Robinson, Charlotte, N.C., for Unsecured Creditors Committee.

MEMORANDUM OPINION AND ORDER GRANTING DEFENDANT TRUSTEE'S MOTION FOR SUMMARY JUDGMENT

WILLIAM THURMOND BISHOP, Bankruptcy Judge.

This matter came on for hearing, after proper notice, upon the Motion of Defendant M. Joseph Allman, Trustee For the Debtor, Heritage Village Church, Inc. a/k/a PTL For Summary Judgment ("Trustee's Motion") seeking a determination from the Court that, as a matter of law, the Plaintiff class...

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