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IN RE IRWIN

No. 10-14407 ELF.

457 B.R. 413 (2011)

In re John IRWIN, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

September 15, 2011.

Attorney(s) appearing for the Case

Jeffrey Kurtzman, Kathryn Evans Perkins, Klehr Harrison Harvey Branzburg LLP, Philadelphia, PA, for Debtor.

MEMORANDUM

ERIC L. FRANK, Bankruptcy Judge.

I. INTRODUCTION

John Irwin ("the Debtor") is an accountant and a principal of Jacklin Associates, Inc. ("Jacklin"), a company that provides accounting and business consulting services. On May 27, 2010, he filed this chapter 11 bankruptcy case.1

As described in an earlier Memorandum,2 the Debtor and Jacklin provided services to Joseph Forte...

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