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IN RE LaBRUM & DOAK, LLP

Bankruptcy No. 98-10215DAS, Adversary No. 98-0217DAS.

222 B.R. 749 (1998)

In re LaBRUM & DOAK, LLP, Debtor. LaBRUM & DOAK, LLP, a Pennsylvania General Partnership, Plaintiff, v. Perry S. BECHTLE, Esquire, Michael G. Brennan, Esquire, Gerard Bruderle, Esquire, R. Michael Carr, Esquire, Leslie M. Cyr, Esquire, Zachary R. Estrin, Esquire, Carl R. Fogelberg, Esquire, Thomas P. Grace, Esquire, James O. Hausch, Esquire, Jonathan D. Herbst, Esquire, James D. Hilly, Esquire, Barbara L. Hollenbach, Esquire, Mary M. Jacobs, Esquire, William F. Keating, Esquire, Douglas J. Kent, Esquire, J. Stephen Kreglow, Esquire, Michael Krekstein, Esquire, John F. Ledwith, Esquire, John D. Lucey, Jr., Esquire, Edwin F. McCoy, Esquire, Kean K. McDonald, Esquire, William J. McKee, Esquire, Scott H. Mustin, Esquire, James Neeley, Esquire, Peter J. Neeson, Esquire, John J. Osorio, Esquire, Samuel J. Pace, Jr., Esquire, David J. Parsells, Esquire, Jan M. Ritchie, Esquire, Daniel J. Ryan, Esquire, John E. Salmon, Esquire, Peter Silver, Esquire, Stephen J. Springer, Esquire, Robert J. Stern, Esquire, Robertson Taylor, Esquire, Ronald J. Uzdavinis, Esquire, Patrick R. Vitullo, Esquire, John L. White, Esquire, Merle Wolfson, Esquire, and United States of America Department of Treasury Commissioner of Internal Revenue, Defendants.

United States Bankruptcy Court, E.D. Pennsylvania.

July 30, 1998.

Attorney(s) appearing for the Case

Lawrence J. Tabas, Obermayer, Rebmann, Maxwell & Hippel, LLP, Philadelphia, PA, for BECII — 1818 Ltd.

J. Scott Victor, Saul, Ewing, Remick, Saul, LLP, Philadelphia, PA, for John M. Bernard, Esq.

Barry E. Bressler, Pelino & Lentz, P.C., Philadelphia, PA, for Liberty Property L.P.

David Searles, Donovan, Miller, LLP, Philadelphia, PA, for Kellie Allen.

John J. Winter, Harvey, Pennington, Herting & Renneisen, Ltd., Philadelphia, PA, for John Daley.

Evan Harrison Snyder, Feldman & Pinto, Philadelphia, PA, for Helen Parise.

Kevin W. Walsh, Adelman, Lavine, Gold & Levin, PC, Philadelphia, PA, for John D. Lucey.

Thomas P. Wagner, Rawle & Henderson, LLP, Philadelphia, PA, for Rawle & Henderson.

Matthew R. Sorrentino, Tallman, Hudders & Sorrentino, Allentown, PA, for Tallman, Judders & Sorrentino.

Paul J. Scarlato, Weinstein, Kitchenoff, Scarlato & Goldman, Philadelphia, PA, for Weinstein, Kitchenoff, Scarloto & Goldman.

Gregg L. Zeff, Frost & Zell, Philadelphia, PA, for Frost, Syzamanski & Zeff.

James E. O'Neill, III, Stradley, Ronon, Stevens & Young, Philadelphia, PA, for Stradley, Ronon, Stevens & Young.

Joseph Diorio, Philadelphia, PA, for Peter Neeson, Stephen J. Springer & John E. Salmon.

Robert Lapowsky, Wayne, PA, for Michael J. Carr & David J. Parsells.

Michael J. Menkowitz, Fox, Rothschild, O'Brien & Frankel, Philadelphia, PA, for Kean K. McDonald.

Robert M. Kline, Philadelphia, PA, for CNA Insurance Co.

Arnold Levin, Levin, Fishbein, Sedran & Berman, Philadelphia, PA, for Perry S. Bechtle, Esq. & Daniel Ryan, Esq.

Gregory S. Hrebiniak, Tax Division — CTS Eastern, Washington, DC, for Internal Revenue Service.

David Smith, Schnader, Harrison, Segal & Lewis, LLP, Philadelphia, PA, Robert J. LaRocca, Ryan, Brown, McDonnell, Berger & Gibbons, Philadelphia, PA, Joseph Riga, Whittlesdey, McDowell & Holtz, Maple Shade, NJ, for Ryan Brown.

Frederic Baker, Assistant U.S. Trustee, Philadelphia, PA, for U.S. Trustee.

Neal D. Colton, Mark E. Felger, Philadelphia, PA, for Debtor.

Aris J. Karalis, Ciardi, Maschmeyer & Karalis, P.C., Philadelphia, PA, for Creditors' Committee.

Paul J. Winterhalter, Philadelphia, PA, for Petitioners, Former Partners' Committee, and Various Defendants.

OPINION

DAVID A. SCHOLL, Chief Judge.

A. INTRODUCTION

Presently before us in the instant bankruptcy case of a dissolved law firm is the disposition of an adversary proceeding ("the Proceeding") instituted by the Debtor to obtain a declaratory judgment approving its proposed allocation of tax recapture liability under 26 U.S.C. § 467 of the Income Tax Code (" § 467") to all of its partners and former partners who received the...

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