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IN RE POMPEO

Bankruptcy No. 93-21058-MBM. Adv. No. 95-02275-MBM.

195 B.R. 43 (1996)

In re Mark D. POMPEO, Debtor. Mary REITMEYER, Trustee, Plaintiff, v. PENNSYLVANIA DEPT. OF REVENUE, Pennsylvania Dept. of Labor & Industry, and Pennsylvania Liquor Control Board, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

April 24, 1996.

Attorney(s) appearing for the Case

Mary Reitmeyer, Trustee, Pittsburgh, PA.

A. Jay Molluso, Office of Attorney General, Financial Enforcement Section, Pittsburgh, PA, for Pennsylvania Liquor Control Board and Pennsylvania Department of Revenue.

Deborah C. Phillips, Commonwealth of Pennsylvania, Department of Labor & Industry, Office of Employment Security, Pittsburgh, PA.

MEMORANDUM OPINION

By M. BRUCE McCULLOUGH, Bankruptcy Judge, for the Court en banc with BERNARD MARKOVITZ, Chief Judge, and WARREN W. BENTZ, JUDITH K. FITZGERALD and JOSEPH L. COSETTI, Bankruptcy Judges.

STATEMENT OF FACTS

This adversary proceeding is decided collectively by the judges of the Bankruptcy Court for the Western District of Pennsylvania sitting en banc. The proceeding determines the priority in bankruptcy of a reserved...

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