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PITTSBURGH FOOD & BEVERAGE, INC. v. RANALLO

Nos. 95-3633, 95-3634.

112 F.3d 645 (1997)

PITTSBURGH FOOD & BEVERAGE, INC., Appellant v. Lawrence F. RANALLO, Trustee for the estate of Pittsburgh Food & Beverage, Inc.; Integra Business Credit Company; Pitney Bowes Credit Corporation; Commonwealth of Pennsylvania Department of Revenue; Commonwealth of Pennsylvania Department of Labor & Industry; Emery Worldwide; American Flint Glass Workers Union; Kathryn O'Brien; Helen B. Schachte, Tax Collector for Mt. Pleasant Township, Pennsylvania and the Mt. Pleasant Area School District; Mt. Pleasant Township, Pennsylvania; Mt. Pleasant Area School District; Westmoreland County Tax Claim Bureau; Fayette Bank; Ford Motor Credit Co.

United States Court of Appeals, Third Circuit.

Decided May 1, 1997.

Attorney(s) appearing for the Case

Gary W. Short, Phillip S. Simon, Pittsburgh, PA, for Appellant.

Robert G. Sable, Thomas M. Ferguson, Sable, Makoroff & Gusky, Pittsburgh, PA, for appellee, Lawrence F. Ranallo.

Morris D. Weiss, Weil, Gotshal & Manges, Miami, FL, for appellee American Glass, Inc.

Before: GREENBERG, ALITO, and SEITZ, Circuit Judges.

Submitted under Third Circuit LAR 34.1(a) April 14, 1997.

OPINION OF THE COURT

GREENBERG, Circuit Judge.

I. FACTUAL AND PROCEDURAL HISTORY

Appellant, Pittsburgh Food and Beverage, Inc. ("PFB"), appeals from two orders of the district court dismissing its appeal from a bankruptcy court order that approved a sale of assets of PFB's wholly owned subsidiary L.E. Smith Glass Company ("Smith") to American Glass, Inc. ("American"). American and...

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