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IN RE DAVID CUTLER INDUSTRIES, LTD.

Bankruptcy No. 09-18716 ELF. Adversary No. 11-840 ELF.

471 B.R. 110 (2012)

In re DAVID CUTLER INDUSTRIES, LTD., Debtor. David Cutler Industries, Ltd., Plaintiff, v. Pennsylvania Department of Revenue, Commonwealth of Pennsylvania, Defendant.

United States Bankruptcy Court, E.D. Pennsylvania.

May 21, 2012.

Attorney(s) appearing for the Case

Doron A. Henkin , Law Offices Of Doron A. Henkin, Radnor, PA, for Plaintiff.

Christos A. Katsaounis , Pennsylvania Department of Revenue, Harrisburg, PA, for Defendant.

ORDER

ERIC L. FRANK, Bankruptcy Judge.

AND NOW, WHEREAS:

A. The Plaintiff David Cutler Industries, Ltd. (the "Debtor"), filed a voluntary chapter 11 bankruptcy petition on November 16, 2009.

B. The Debtor commenced this adversary proceeding on November 14, 2011 by filing a complaint ("the Complaint"), asserting five (5) claims against Defendant Pennsylvania Department of Revenue ("Pa.D.Rev."), for avoidance...

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