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IN RE PIERCE COAL AND CONST., INC.

Bankruptcy No. 81-00263-C.

65 B.R. 521 (1986)

In re PIERCE COAL AND CONSTRUCTION, INC., Debtor.

United States Bankruptcy Court, N.D. West Virginia.

September 15, 1986.

Attorney(s) appearing for the Case

Robert G. Durnal, Junior, W.Va., Chapter 7 trustee.

Charles A. Baer, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Martin P. Sheehan, Asst. U.S. Atty., Wheeling, W.Va., for I.R.S.

Robert J. Blumling and John L. Spiegel, Plowman & Spiegel, Pittsburgh, Pa., for Trans-America Ins. Co.

William D. Wilmoth, Wheeling, W.Va., for debtor.

William Dean, U.S. Dept. of Justice, Tax Div., Washington, D.C., Julia Chincheck, Charleston, W.Va., for Great Lakes Carbon.

Robert M. Amos, Fairmont, W.Va., for Richard and Lynna White.

Robert Trumble, Clarksburg, W.Va., for Jack and Ellen Lambert.

MEMORANDUM OPINION AND ORDER

L. EDWARD FRIEND, II, Bankruptcy Judge.

On the 28th day of January, 1986, hearing was had on the Request of Transamerica Insurance Company for Allowance and Payment of Chapter 7 and Chapter 11 Administrative Expenses. Present were Robert G. Durnal, Chapter 7 trustee; William D. Wilmoth, counsel for the debtor; Robert J. Blumling and John L. Spiegel, counsel for Transamerica Insurance Company; William Dean, United States Department...

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