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IN RE DAVIS

Bankruptcy No. 87-00576E, Motion Nos. PIN-04 to PIN-06.

145 B.R. 499 (1992)

In re Gary A. DAVIS, Debtor. M. Dana MASON and Joan D. Mason, Individually and as Liquidators of Mason, Mason and Davis a/k/a Davis, Mason and Mason, a PA Partnership Late Trading as Willey's Carwash, Movants, v. PA. DEPT. OF REVENUE, Pa. Dept. of Labor and Industry, USA, IRS and Richard W. Roeder, Trustee, Respondents.

United States Bankruptcy Court, W.D. Pennsylvania.

September 22, 1992.

Attorney(s) appearing for the Case

William Pineo, Meadville, Pa., for movants.

Richard W. Roeder, Titusville, Pa., trustee.

Julia L. Wahl, Pittsburgh, Pa., for I.R.S.

Louis J. Stack, Meadville, Pa., for debtor.

OPINION

WARREN W. BENTZ, Bankruptcy Judge.

M. Dana Mason and Joan D. Mason ("Masons") have filed their MOTION TO ALLOW SUBROGATION TO CLAIMS, asserting that the Masons have paid the following three tax claims and are entitled to be subrogated to the priority status of those taxing bodies:

Claim No.                 Creditor                   Amount

14            PA Department of Labor and Industry     $ 1,372.56
15 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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