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IN RE EAGLE ENTERPRISES, INC.

CIV. A. No. 98-4749. Bankruptcy Nos. 98-11297, 98-11298.

237 B.R. 269 (1999)

In the Matter of EAGLE ENTERPRISES, INC., and Liberty Recovery Systems, Inc.

United States District Court, E.D. Pennsylvania, Philadelphia Division.

August 16, 1999.

Attorney(s) appearing for the Case

Mark E. Felger, Cozen and O'Connor, Philadelphia, PA, for appellee.

Stephen M. Calder, Palmer, Biezup & Henderson, Philadelphia, PA, J. Stephen Simms, Greber and Simms, Baltimore, MD, for appellants.

Edward J. Di Donato, Di Donato and Winterhalter, Philadelphia, PA, for trustee.

Mitchell W. Miller, Philadelphia, PA, Chapter 7 Trustee.

Daniel K. Austin, Philadelphia, PA, trustee.

MEMORANDUM

WALDMAN, District Judge.

I. Introduction

This is an appeal from a final order of the United States Bankruptcy Court. Appellant United Container Services (Deutschland) GmbH essentially argues that the Bankruptcy Court erred in applying Pennsylvania law in determining that certain contracts between it and the debtors styled as "purchase lease agreements" were in fact disguised sales and not true leases. Appellant contends...

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