This Order Has Been Entered On The Docket
- Date
- 2021-07-09
Summary
An Order Approving First Interim Fee Application of Accountant in In re Panthera Enterprises, LLC, a Chapter 7 case in the U.S. Bankruptcy Court for the Northern District of West Virginia (Case No. 19-00787), signed July 7, 2021 by Bankruptcy Judge Paul M. Black and filed July 9, 2021 as Doc 381. The order recites that Trustee Aaron C. Amore applied to employ a CPA as accountant for the estate and that the Court approved that employment. It states that the accountant prepared and filed the 2019 state and federal tax returns for the Debtor and its subsidiary, Panthera Training Center, LLC. The order grants the first interim fee application in the total amount of $23,437.50. The filing also includes the Bankruptcy Noticing Center's certificate of notice and a CM/ECF notice of electronic filing listing the parties served.
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No. 2:19-bk-00787 Doc 381 Filed 07/09/21 Entered 07/10/21 00:45:04 Page1of6
SIGNED: July 7th, 2021 Wn. /
THIS ORDER HAS BEEN ENTERED ON THE DOCKET. Paul M. Black
PLEASE SEE DOCKET FOR ENTRY DATE. UNITED STATES BANKRUPTCY JUDGE
UNITED STATES BANKRUPTCY COURT
FOR THE NORTHERN DISTRICT OF WEST VIRGINIA
IN RE:
Panthera Enterprises, LLC Case No. 19-00787
Debtor. Chapter 7
ORDER APPROVING FIRST INTERIM FEE APPLICATION OF
ACCOUNTANT JACK LANTZY
On a day prior came Aaron C. Amore, Trustee for the above-named Debtor,
with an application to employ John (“Jack”) P. Lantzy, CPA, an accountant with the
firm of Smith, Elliot, Kearns & Company, LLC. The Court approved the
employment of Jack Lantzy as accountant for the estate upon the terms and
conditions set forth in the motion to employ.
Pursuant to the Court’s order, Lantzy has prepared and filed the 2019 state
and federal tax returns for the Debtor, Panthera Enterprises, LLC and its
subsidiary, Panthera Training Center, LLC. Lantzy has expended time and
incurred costs as set forth in Exhibit A of his fee application filed with the Court
totaling $23,437.50.
No. 2:19-bk-00787 Doc 381 Filed 07/09/21 Entered 07/10/21 00:45:04 Page 2 of6
It is accordingly; ORDERED that the First Interim Fee Application of
Accountant John (“Jack) P. Lantzy, CPA, is hereby GRANTED in the total amount
of $23,437.50, said fees being set forth in Exhibit A attached to the fee application.
Prepared 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 381 United States
Filed 07/09/21Bankruptcy Court 07/10/21 00:45:04 Page 3 of 6
Entered
Northern District of West Virginia
In re: Case No. 19-00787-pmb
Panthera Enterprises, LLC Chapter 7
Debtor
CERTIFICATE OF NOTICE
District/off: 0424-2 User: ad Page 1 of 4
Date Rcvd: Jul 07, 2021 Form ID: pdfdoc Total Noticed: 19
The following symbols are used throughout this certificate:
Symbol Definition
+ Addresses marked '+' were corrected by inserting the ZIP, adding the last four digits to complete the zip +4, or replacing an incorrect ZIP. USPS
regulations require that automation-compatible mail display the correct ZIP.
Notice by first class mail was sent to the following persons/entities by the Bankruptcy Noticing Center on Jul 09, 2021:
Recip ID Recipient Name and Address
db Panthera Enterprises, LLC, 2506 Fishpond Road, Old Fields, WV 26845
aty + Henry G. Swergold, 475 Park Avenue South, 18th Floor, New York, NY 10016-6901
aty + Mark A. Lindsay, 707 Grant Street, Suite 2200, Pittsburgh, PA 15219-1945
aty + Morgan Grossman, 475 Park Avenue South, 18th Floor, New York, NY 10016-6901
aty + Robert M. Sellards, Bailes, Craig, Yon & Sellards, PLLC, 401 10th Street, Suite 500, Huntington, WV 25701-2223
cr + Betty P. Williams, P. O. Box 122, Moorefield, WV 26836-0122
cr + Darrick and Emily Gust, c/o Spencer D. Elliott, Lewis Glasser PLLC, 300 Summers Street Suite 700, Charleston, WV 25301 US
25301-1632
acc + John Lantzy, Smith, Elliott, Kearns & Company, LLC, 19405 Emerald Square, Suite 1400, Hagerstown, MD 21742-3666
acc + Kelly T. Smith, Smith, Elliot, Kearns & Company, LLC, 19405 Emerald Square, Suite 1400, Hagerstown, MD 21742-3666
cr Panthera Training, LLC, 2506 Fish Pond Road, Old Fields, WV 26845
cr + Renick C. Williams, P. O. Box 122, Moorefield, WV 26836-0122
cr + Robert R. Williams, P. O. Box 122, Moorefield, WV 26836-0122
cr + SMI, LLC, 123 East Main Street, 5th Floor, Charlottesville, VA 22902-6800
cr + TR&L, LLC, 123 E. Main Street, 5th Floor, Charlottesville, VA 22902-6800
cr + West Virginia Economic Development Authority, 180 Association DR, Charleston, WV 25311-1217
cr + West Virginia Paving, Inc., c/o Stephen L. Thompson, Barth & Thompson, P. O. Box 129, Charleston, WV 25321 UNITED STATES
25321-0129
cr West Virginia State Tax Department, Bankruptcy Unit, P.O. Box 766, Charleston, WV 25323-0766
TOTAL: 17
Notice by electronic transmission was sent to the following persons/entities by the Bankruptcy Noticing Center.
Electronic transmission includes sending notices via email (Email/text and Email/PDF), and electronic data interchange (EDI). Electronic transmission is in Eastern
Standard Time.
Recip ID Notice Type: Email Address Date/Time Recipient Name and Address
aty + Email/Text: kburkley@bernsteinlaw.com
Jul 07 2021 18:59:00 Bernstein-Burkley, P.C., 707 Grant Street, Suite
2200, Pittsburgh, PA 15219-1945
cr + Email/Text: brapp@wtplaw.com
Jul 07 2021 18:59:00 PJSC Aviation Company Ukrainian Helicopters,
c/o Brandy M. Rapp, Esq., Whiteford, Taylor &
Preston LLP, 10 S. Jefferson Street, Suite 1110,
Roanoke, VA 24011-1314
TOTAL: 2
BYPASSED RECIPIENTS
The following addresses were not sent this bankruptcy notice due to an undeliverable address, *duplicate of an address listed above, *P duplicate of a
preferred address, or ## out of date forwarding orders with USPS.
Recip ID Bypass Reason Name and Address
cr Anthony McIntyre
cr Bruce Hardy
cr Rob Duncan, Manager/Duncan Development Group, LLC
cr Rob Duncan, Manager/TR&L, LLC,, a Virginia Limited Liability Company, Successor to SMI, LLC,, a Virginia Limited Liability
Company
cr Stacie Hardy
cr Timothy Miller
TOTAL: 6 Undeliverable, 0 Duplicate, 0 Out of date forwarding address
District/off:
No. 0424-2
2:19-bk-00787 Doc 381 Filed User: ad
07/09/21 Entered 07/10/21 00:45:04 Page
Page 4 of26of 4
Date Rcvd: Jul 07, 2021 Form ID: pdfdoc Total Noticed: 19
NOTICE CERTIFICATION
I, Joseph Speetjens, declare under the penalty of perjury that I have sent the attached document to the above listed entities
in the manner shown, and prepared the Certificate of Notice and that it is true and correct to the best of my information and
belief.
Meeting of Creditor Notices only (Official Form 309): Pursuant to Fed .R. Bank. P.2002(a)(1), a notice containing the
complete Social Security Number (SSN) of the debtor(s) was furnished to all parties listed. This official court copy contains
the redacted SSN as required by the bankruptcy rules and the Judiciary's privacy policies.
Date: Jul 09, 2021 Signature: /s/Joseph Speetjens
CM/ECF NOTICE OF ELECTRONIC FILING
The following persons/entities were sent notice through the court's CM/ECF electronic mail (Email) system on July 7, 2021 at the address(es) listed below:
Name Email Address
Aaron C. Amore
on behalf of Defendant Panthera Enterprises LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
amorewvt@gmail.com aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Plaintiff Aaron Amore Trustee amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Counter-Defendant Panthera Enterprises LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Counter-Defendant Aaron Amore Trustee amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Trustee Aaron C. Amore amorewvt@gmail.com aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Counter-Claimant Panthera Enterprises LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Plaintiff Panthera Enterprises LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Anita M. Swaton
Anita_Swaton@wvnb.uscourts.gov
Brandy M. Rapp
on behalf of Creditor PJSC Aviation Company Ukrainian Helicopters brapp@wtplaw.com twhitt@wtplaw.com
Debra Lee Allen
on behalf of Plaintiff West Virginia Economic Development Authority dallen@spilmanlaw.com
Debra Lee Allen
on behalf of Defendant West Virginia Economic Development Authority dallen@spilmanlaw.com
Debra Lee Allen
on behalf of Creditor West Virginia Economic Development Authority dallen@spilmanlaw.com
Douglas Kahle
on behalf of Creditor Panthera Training LLC dkahle@basnightkinser.com
Douglas Kahle
on behalf of Plaintiff Panthera Training LLC dkahle@basnightkinser.com
Douglas Kahle
on behalf of Defendant Panthera Training LLC dkahle@basnightkinser.com
Douglas Kahle
District/off:
No. 0424-2
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Page 5 of36of 4
Date Rcvd: Jul 07, 2021 Form ID: pdfdoc Total Noticed: 19
on behalf of Counter-Claimant Panthera Training LLC dkahle@basnightkinser.com
Elizabeth B. Carroll
elizabeth_carroll@vawb.uscourts.gov
Eric Michael Wilson
on behalf of Creditor West Virginia State Tax Department eric.m.wilson@wv.gov lora.l.rutledge@wv.gov
Gary O. Kinder
on behalf of U.S. Trustee United States Trustee gary.o.kinder@usdoj.gov
James E. Smith, II
on behalf of Plaintiff Betty P. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Creditor Renick C. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Creditor Betty P. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Plaintiff Renick C. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Plaintiff Robert R. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Creditor Robert R. Williams jes2esq@frontiernet.net
John J. Richardson
on behalf of Debtor Panthera Enterprises LLC jrichardson@bernsteinlaw.com
John J. Richardson
on behalf of Attorney Bernstein-Burkley P.C. jrichardson@bernsteinlaw.com
Julia A. Chincheck
on behalf of Counter-Claimant Panthera Training LLC jchincheck@bowlesrice.com
Julia A. Chincheck
on behalf of Plaintiff Panthera Training LLC jchincheck@bowlesrice.com
Julia A. Chincheck
on behalf of Creditor Panthera Training LLC jchincheck@bowlesrice.com
Julia A. Chincheck
on behalf of Defendant Panthera Training LLC jchincheck@bowlesrice.com
Kathy M. Santa Barbara
on behalf of Counter-Claimant TR&L LLC ksantabarbara@yahoo.com, cmarshsblo@yahoo.com
Kathy M. Santa Barbara
on behalf of Defendant TR&L LLC ksantabarbara@yahoo.com, cmarshsblo@yahoo.com
Kathy M. Santa Barbara
on behalf of Creditor SMI LLC ksantabarbara@yahoo.com, cmarshsblo@yahoo.com
Kathy M. Santa Barbara
on behalf of Creditor TR&L LLC ksantabarbara@yahoo.com, cmarshsblo@yahoo.com
Michael R. Proctor
on behalf of Plaintiff Panthera Training LLC mproctor@bowlesrice.com, lcrown@bowlesrice.com
Robert Sellards
on behalf of Creditor Azadian Group LLC rms@bcyon.com
Robert S. Bernstein, Esq
on behalf of Debtor Panthera Enterprises LLC rbernstein@bernsteinlaw.com,
cwirick@bernsteinlaw.com;cwirick@ecf.courtdrive.com;rbernstein@ecf.courtdrive.com
Sabrina B. Lee
sabrina_lee@vawb.uscourts.gov
Salene Rae Mazur Kraemer
on behalf of Debtor Panthera Enterprises LLC skraemer@bernsteinlaw.com, salene@ecf.courtdrive.com,
Spencer D. Elliott
on behalf of Creditor Darrick and Emily Gust selliott@lgcr.com
Stephen L. Thompson
on behalf of Creditor West Virginia Paving Inc. sthompson@barth-thompson.com,
office@barth-thompson.com;chris@barth-thompson.com
Steven L. Thomas
District/off:
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Page 6 of46of 4
Date Rcvd: Jul 07, 2021 Form ID: pdfdoc Total Noticed: 19
on behalf of Defendant TR&L LLC sthomas@kaycasto.com,
lwalker@kaycasto.com;abrewster@kaycasto.com;nball@kaycasto.com
Steven L. Thomas
on behalf of Defendant SMI LLC sthomas@kaycasto.com,
lwalker@kaycasto.com;abrewster@kaycasto.com;nball@kaycasto.com
Steven L. Thomas
on behalf of Creditor TR&L LLC sthomas@kaycasto.com,
lwalker@kaycasto.com;abrewster@kaycasto.com;nball@kaycasto.com
Steven L. Thomas
on behalf of Creditor SMI LLC sthomas@kaycasto.com, lwalker@kaycasto.com;abrewster@kaycasto.com;nball@kaycasto.com
Travis Alan Knobbe
on behalf of Creditor West Virginia Economic Development Authority tknobbe@spilmanlaw.com dambrose@spilmanlaw.com
United States Trustee
ustpregion04.ct.ecf@usdoj.gov
William J. Leon
on behalf of Counter-Defendant Bill V. Neff Sr. jayleon@comcast.net
William J. Leon
on behalf of Creditor SMI LLC jayleon@comcast.net
William J. Leon
on behalf of Plaintiff Bill V. Neff Sr. jayleon@comcast.net
Zachary James Rosencrance
on behalf of Plaintiff Panthera Training LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
Zachary James Rosencrance
on behalf of Defendant Panthera Training LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
Zachary James Rosencrance
on behalf of Creditor Panthera Training LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
Zachary James Rosencrance
on behalf of Counter-Claimant Panthera Training LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
TOTAL: 56
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