101 F.3d 689

Coopers and Lybrand, a Partnership, Phar-Mor,
Inc.,Westinghouse Credit Corporation, First Westinghouse
Capital Corporation, Giant Eagle of Delaware, Inc., Samuel
L. Amodeo, Allen Apter, Marcella Apter, Joseph Apter,
Clinical Cardiology Associates Pension Plan and Profit
Sharing Trusts, Joseph R. Faccenda, Robert A. Goldstein,
M.D., Raymond A. Huber, Edward J. Lewis, Joy D. Magrish,
Trustee of Trusts for Amy E. Magrish, Daniel Magrish, Michael

NOS. 95-3515, 95-3516

United States Court of Appeals,
Third Circuit.

Oct 07, 1996

185 B.R. 497