IN RE METROPOLITAN METALS, INC.

Bankruptcy No. 79-318.

228 B.R. 355 (1998)

In re METROPOLITAN METALS, INC., Debtor.

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

October 2, 1998.


Attorney(s) appearing for the Case

Natalie D. Ramsey, Montgomery, McCracken, Walker & Rhoads, LLP, Philadelphia, PA, for KPMG Peat Marwick LLP.

John A. Noonan, Bridgewater, MA, for Joseph & Caroline Enos.

Stephen A. Moore, Edward Rothman, Harrisburg, PA, for trustee.

Charles DeHart, III, Trustee in Bankruptcy, Hummelstown, PA.

Angelo Frattarelli, U.S. Dept. of Justice, Washington, D.C., for U.S., I.R.S.

Robert L. Knupp, Knupp & Kodak, P.C., Harrisburg, PA.


OPINION

JOHN J. THOMAS, Bankruptcy Judge.

On May 9, 1997, the accounting firm of KPMG Peat Marwick LLP filed its Final Application for allowance as accountant for the estate. Objections have been filed by Joseph and Caroline Enos challenging the Application. While I find most of the grounds for objection lacking merit, I am concerned about the "nexus" that may or may not exist between the applicant and the original appointee.1

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