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In re Panthera Enterprises — Trustee's Application to Employ Accountant

Date
2020-07-21

Summary

An application to employ accountant filed July 27, 2020 as Doc 211 by Chapter 7 Trustee Aaron C. Amore in In re Panthera Enterprises, LLC, Case No. 19-00787 (No. 2:19-bk-00787), in the U.S. Bankruptcy Court for the Northern District of West Virginia. The Trustee states he was appointed on or about July 21, 2020 and asks to employ a CPA and the firm of Smith, Elliot, Kearns & Company, LLC for tax advice and tax preparation services for the Debtor. The application describes the accountant's experience and states that, to the best of the Trustee's knowledge, the accountant and firm have no connection with the Debtor, creditors or other parties in interest. It proposes rates of $125.00 per hour for the accountant, $90.00-$110.00 an hour for other staff and $65.00-75.00 per hour for secretaries, with fees subject to court approval, and includes a certificate of service dated July 27, 2020.

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Cite this document

“In re Panthera Enterprises — Trustee's Application to Employ Accountant.” Original at ecf.wvnb.uscourts.gov, dated 2020-07-21. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2020-07-21-gov-uscourts-wvnb-75953-211-0/, SHA-256 22c34bd505b608cad7ddd7be0b12c8d468ebb3dfbe02ac98d5e49ddcdce36f09.

Full text

No. 2:19-bk-00787   Doc 211   Filed 07/27/20   Entered 07/27/20 11:44:52   Page 1 of 4


                  UNITED STATES BANKRUPTCY COURT
             FOR THE NORTHERN DISTRICT OF WEST VIRGINIA


IN RE:

      PANTHERA ENTERPRISES, LLC                            Case No. 19-00787

      Debtor.                                              Chapter 7


                    APPLICATION TO EMPLOY ACCOUNTANT

      The undersigned Trustee herein, represents that:

      1. On or about July 21, 2020, the undersigned was appointed Trustee of the

above named Debtor, is qualified and is now acting as such Trustee.

      2. The Trustee requests this Court authorize him to employ Accountant John

P. (“Jack”) Lantzy CPA, and the firm of Smith, Elliot, Kearns & Company, LLC,

whose business address is 19405 Emerald Square, Suite 1400, Hagerstown, MD

21742. Mr. Lantzy, has more than thirty (30) years of accounting experience as a

practitioner in public accounting practice. He has been actively employed in

regional public accounting firms since 1977. He passed the Certified Public

Accounting exam and completed the experience required to be designated a CPA in

1980.He is a member of the American Institute of Certified Public Accountants and

the National Association of Certified Valuators and Analysts. Mr. Lantzy has

previously been authorized for employment by this Court on multiple occasions to

perform the same types of services requested in this application.

      3. The Trustee requires the professional services of an Accountant for tax

advice and tax preparation services for the above-named Debtor. The Trustee
No. 2:19-bk-00787   Doc 211   Filed 07/27/20   Entered 07/27/20 11:44:52    Page 2 of 4


requests that John P. Lantzy, CPA and the firm of Smith, Elliot, Kearns &

Company, LLC be approved as Accountant to assist the Trustee.

      4. To the best of the Trustee’s knowledge said Accountant and Firm has no

connection with the Debtor, the creditors or other parties in interest.

      WHEREFORE, Trustee prays that he be authorized to employ John P.

Lantzy, CPA and the firm of Smith, Elliot, Kearns & Company, LLC, at a rate of

One Hundred and Twenty-Five Dollars ($125.00) per hour with other staff billing at

a rate of Ninety to One Hundred and Ten Dollars ($90.00-$110.00) an hour and

secretaries at a rate of Sixty Five to Seventy Five Dollars ($65.00-75.00) per hour.

Fee applications will be filed with this Court for approval of all fees and expenses

incurred as an Accountant employed by the Trustee.



                                               Respectfully submitted by:



                                               /s/ Aaron C. Amore
                                               Aaron C. Amore, Trustee
                                               WVSB No. 6455
                                               206 West Liberty Street
                                               P.O. Box 386
                                               Charles Town, WV 25414
                                               Phone: 304-885-4111
                                               Facsimile: 866-417-8796
                                               E-mail: aaron@amorelaw.com
No. 2:19-bk-00787       Doc 211     Filed 07/27/20    Entered 07/27/20 11:44:52   Page 3 of 4



                                CERTIFICATE OF SERVICE

       I hereby certify that the foregoing APPLICATION TO EMPLOY

ACCOUNTANT was served upon the following individuals at the addresses listed

below, by placing a true and correct copy thereof in the United States mail, postage

prepaid or via email or CM/ECF, on this 27th day of July, 2020.


Electronically via E-mail:

       John P. Lantzy                 jlantzy@sek.com


Electronically via CM/ECF:
   •   Debra Lee Allen      dallen@spilmanlaw.com
   •   Aaron C. Amore amorewvt@gmail.com,
       aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
   •   Robert S. Bernstein rbernstein@bernsteinlaw.com,
       cwirick@bernsteinlaw.com;cwirick@ecf.courtdrive.com;rbernstein@ecf.courtdrive.com
   •   Julia A. Chincheck      jchincheck@bowlesrice.com
   •   Spencer D. Elliott     selliott@lgcr.com
   •   Leslie Gallian    leslie_gallian@wvsb.uscourts.gov
   •   Douglas E. Kahle      dkahle@basnightkinser.com
   •   Gary O. Kinder       gary.o.kinder@usdoj.gov
   •   Travis Alan Knobbe       tknobbe@spilmanlaw.com, dambrose@spilmanlaw.com
   •   William J. Leon      jayleon@comcast.net
   •   Salene Rae Mazur Kraemer        skraemer@bernsteinlaw.com, salene@ecf.courtdrive.com,
   •   John J. Richardson      jrichardson@bernsteinlaw.com
   •   Zachary James Rosencrance        zrosencrance@bowlesrice.com, ajones@bowlesrice.com
   •   Lisa Smolder      lisa_smolder@wvsb.uscourts.gov
   •   United States Trustee      ustpregion04.ct.ecf@usdoj.gov
No. 2:19-bk-00787   Doc 211    Filed 07/27/20   Entered 07/27/20 11:44:52   Page 4 of 4

   •   Eric Michael Wilson   eric.m.wilson@wv.gov, lora.l.rutledge@wv.gov



   Via U.S. Mail:

   Rob Duncan
   Manager/Duncan Development Group, LLC

   Rob Duncan
   Manager/TR&L, LLC,
   a Virginia Limited Liability Company
   Successor to SMI, LLC,
   a Virginia Limited Liability Company

   Bruce Hardy

   Stacie Hardy

   Mark A. Lindsay
   707 Grant Street, Suite 2200
   Pittsburgh, PA 15219

   Anthony McIntyre

   Timothy Miller

   John J. Richardson
   Bernstein-Burkley, P.C
   707 Grant Street, Ste. 2200
   Pittsburgh, PA 15219


                                                /s/ Aaron C. Amore
                                                Aaron C. Amore

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