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IN RE EARNED CAPITAL CORP.

Bankruptcy No. 86-21474, Adversary No. 04-3236.

331 B.R. 208 (2005)

In re EARNED CAPITAL CORPORATION, Debtor. Mary Geruschat, Dolores Speney, Antoinette Morocco, Donna Morocco Buxton, et al., Plaintiffs, v. Ernst & Young, LLP and Charles Modispacher, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

September 2, 2005.

Attorney(s) appearing for the Case

Christopher P. Schuller, Pittsburgh, PA, for Defendants.

Victor H. Pribonic, White Oak, PA, for Plaintiffs.

OPINION

WARREN W. BENTZ, Bankruptcy Judge.

I. Introduction

The within Adversary Complaint was commenced when the Defendants in a state court action removed the pending Complaint to this Court and then filed a Motion to Dismiss the Complaint. The Plaintiffs contest this Court's jurisdiction and have filed Motion to Remand to the state court.

We have considered the numerous pleadings and briefs filed by the parties and have...

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