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IN RE MERRY-GO-ROUND ENTERPRISES, INC.

Bankruptcy Nos. 94-5-0161 through 0163-SD, Civ.A. No. JFM-98-1203.

222 B.R. 254 (1998)

In re MERRY-GO-ROUND ENTERPRISES, INC., MGR Distribution Corporation, and MGRR, Inc., Debtors. ERNST & YOUNG, LLP, et al., Appellants, v. Deborah Hunt DEVAN, Chapter 7 Trustee, Appellee.

United States District Court, D. Maryland.

June 23, 1998.

Attorney(s) appearing for the Case

Robert J. Weltchek, Snyder, Weiner, Weltchek, Bogelstein & Brown, Baltimore, MD, for Plaintiff.

Kathleen M. McDonald, Kerr McDonald, Neil J. Dilloff, Richard M. Kremen, Piper & Marbury, Baltimore, MD, Stephen R. Mysliwiec, Piper & Marbury, Washington, DC, Joseph G. Finnerty, Jr., Piper & Marbury, New York City, for Defendant.

MEMORANDUM

MOTZ, District Judge.

Ernst & Young LLP and Ernst & Young International, Inc. ("Ernst & Young") have appealed an order of the Bankruptcy Court remanding this action to the Circuit Court of Baltimore City, where it was originally filed. The order of remand will be affirmed.

I.

This action is connected with bankruptcy proceedings commenced by Merry-Go-Round Enterprises, Inc. and two affiliated entities (collectively...

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