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IN RE BLUE COAL CORP.

Bankruptcy Nos. 76-1311, 78-604.

168 B.R. 553 (1994)

In re BLUE COAL CORPORATION, Bankrupt. In re GLEN NAN, INC., Bankrupt.

United States Bankruptcy Court, M.D. Pennsylvania, Wilkes-Barre Division.

June 10, 1994.

Attorney(s) appearing for the Case

William H. Schorling, Pittsburgh, PA, for Frank J. McDonnell.

Michael Martineau, U.S. Dept. of Justice, Tax Div., Washington, DC, for I.R.S.

Charles A. Shea, III, Wilkes-Barre, PA, for Anthracite Health and Welfare Fund.

D. Alan Harris, Chicago, IL, for Com. of Pennsylvania.

Paul M. Pugliese, Kingston, PA, for Luzerne County.

William G. Tressler, State College, PA, for Resource Technologies Corp.

Richard W. Cross, New York State Dept. of Law, Albany, NY, for State of New York.

Bradford Dorrance, Harrisburg, PA, for Shipping and Coal Co.

Ronald J. Wydo, Wilkes-Barre, PA, for Hanover Tp.

John H. Doran, Wilkes-Barre, PA, for Doran & Nowalis.

OPINION AND ORDER

JOHN J. THOMAS, Bankruptcy Judge.

For the third time in the past seven (7) years, this court has been asked to approve a bulk sale of all of the assets of Blue Coal Corporation and Glen Nan, Inc. ("Blue Coal"). Both of those prior motions met with court approval. See In re Blue Coal Corp., 67 B.R. 798 (Bkrtcy.M.D.Pa.1986) and In re Blue Coal Corp...

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