Order Approving Third Interim Fee Application Of — criminal-prosecutions

Summary

In In re Panthera Enterprises, LLC, Case No. 19-00787, a Chapter 7 case, in the U.S. Bankruptcy Court for the Northern District of West Virginia, this order approves the Third Interim Fee Application of Accountant John (“Jack”) P. Lantzy, CPA. It states that Lantzy prepared and filed the 2022 and 2023 state and federal tax returns for the Debtor and the subsidiary, Panthera Training Center, LLC. His application, with Exhibits A and B, totals $2,578.69, made up of $2,055.00 in fees and $523.69 in expenses, and the order grants that total amount. The order is dated June 4th, 2024, over the name of Paul M. Black, United States Bankruptcy Judge, and is marked prepared by /s/ Aaron C. Amore, Trustee.

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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 THIRD 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 2022 and
2023 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 EXHIBITS A and B of his fee application filed with the
Court totaling $2,578.69 with $2,055.00 in fees and $523.69 in expenses.
It is accordingly; ORDERED that the Third Interim Fee Application of
Accountant John (“Jack) P. Lantzy, CPA, is hereby GRANTED in the total amount
SIGNED: June 4th, 2024
THIS ORDER HAS BEEN ENTERED ON THE DOCKET.
PLEASE SEE DOCKET FOR ENTRY DATE.
________________________________
Paul M. Black
UNITED STATES BANKRUPTCY JUDGE
No. 2:19-bk-00787    Doc 441    Filed 06/06/24    Entered 06/07/24 00:38:22    Page 1 of 5

of $2,578.69, said fees being set forth in EXHIBITS A and B 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 441    Filed 06/06/24    Entered 06/07/24 00:38:22    Page 2 of 5

United States Bankruptcy Court
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 3
Date Rcvd: Jun 04, 2024
Form ID: pdfdoc
Total Noticed: 2
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 Jun 06, 2024:
Recip ID
Recipient Name and Address
aty
+ Mark A. Lindsay, 707 Grant Street, Suite 2200, Pittsburgh, PA 15219-1945
acc
+ John Lantzy, Smith, Elliott, Kearns & Company, LLC, 19405 Emerald Square, Suite 1400, Hagerstown, MD 21742-3666
TOTAL: 2
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).
NONE
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.
NONE
NOTICE CERTIFICATION
I, Gustava Winters, 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: Jun 06, 2024
Signature:
/s/Gustava Winters
CM/ECF NOTICE OF ELECTRONIC FILING
The following persons/entities were sent notice through the court's CM/ECF electronic mail (Email) system on June 4, 2024 at the address(es) listed below:
Name
Email Address
Aaron C. Amore
amorewvt@gmail.com  aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Aaron C. Amore
on behalf of Accountant Kelly T. Smith amorewvt@gmail.com
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Aaron C. Amore
on behalf of Plaintiff Aaron Amore  Trustee amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Aaron C. Amore
on behalf of Counter-Defendant Panthera Enterprises  LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Aaron C. Amore
on behalf of Counter-Defendant Aaron Amore  Trustee amorewvt@gmail.com,
No. 2:19-bk-00787    Doc 441    Filed 06/06/24    Entered 06/07/24 00:38:22    Page 3 of 5

District/off: 0424-2
User: ad
Page 2 of 3
Date Rcvd: Jun 04, 2024
Form ID: pdfdoc
Total Noticed: 2
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Aaron C. Amore
on behalf of Trustee Aaron C. Amore amorewvt@gmail.com
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Aaron C. Amore
on behalf of Counter-Claimant Panthera Enterprises  LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Aaron C. Amore
on behalf of Defendant Panthera Enterprises  LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Aaron C. Amore
on behalf of Plaintiff Panthera Enterprises  LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com;CACA11@trustesolutions.net
Anita M. Swaton
Anita_Swaton@wvnb.uscourts.gov
Brandy M. Rapp
on behalf of Creditor PJSC Aviation Company Ukrainian Helicopters brapp@whitefordlaw.com
twhitt@whitefordlaw.com;brandy-rapp-0816@ecf.pacerpro.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
Debra Lee Allen
on behalf of Plaintiff 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
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 attjes2esq@gmail.com
James E. Smith, II
on behalf of Creditor Renick C. Williams attjes2esq@gmail.com
James E. Smith, II
on behalf of Creditor Betty P. Williams attjes2esq@gmail.com
James E. Smith, II
on behalf of Plaintiff Renick C. Williams attjes2esq@gmail.com
James E. Smith, II
on behalf of Plaintiff Robert R. Williams attjes2esq@gmail.com
James E. Smith, II
on behalf of Creditor Robert R. Williams attjes2esq@gmail.com
John J. Richardson
on behalf of Debtor Panthera Enterprises  LLC jrichardson@bernsteinlaw.com,
agilbert@bernsteinlaw.com;ckovack@bernsteinlaw.com;jrichardson@ecf.courtdrive.com
John J. Richardson
on behalf of Attorney Bernstein-Burkley  P.C. jrichardson@bernsteinlaw.com,
agilbert@bernsteinlaw.com;ckovack@bernsteinlaw.com;jrichardson@ecf.courtdrive.com
Julia A. Chincheck
on behalf of Counter-Claimant Panthera Training  LLC jchincheck@bowlesrice.com, ajones@bowlesrice.com
No. 2:19-bk-00787    Doc 441    Filed 06/06/24    Entered 06/07/24 00:38:22    Page 4 of 5

District/off: 0424-2
User: ad
Page 3 of 3
Date Rcvd: Jun 04, 2024
Form ID: pdfdoc
Total Noticed: 2
Julia A. Chincheck
on behalf of Plaintiff Panthera Training  LLC jchincheck@bowlesrice.com, ajones@bowlesrice.com
Julia A. Chincheck
on behalf of Creditor Panthera Training  LLC jchincheck@bowlesrice.com, ajones@bowlesrice.com
Julia A. Chincheck
on behalf of Defendant Panthera Training  LLC jchincheck@bowlesrice.com, ajones@bowlesrice.com
Kathy M Santa Barbara
on behalf of Creditor TR&L  LLC kathy@ksblawofc.com
Kathy M Santa Barbara
on behalf of Defendant TR&L  LLC kathy@ksblawofc.com
Kathy M Santa Barbara
on behalf of Counter-Claimant TR&L  LLC kathy@ksblawofc.com
Kathy M Santa Barbara
on behalf of Creditor SMI  LLC kathy@ksblawofc.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 RSellards@spilmanlaw.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
Salene Mazur Kraemer
on behalf of Debtor Panthera Enterprises  LLC salene@mazurkraemer.com,
salene@ecf.courtdrive.com;kraemer.saleneb115974@notify.bestcase.com;reneemarie@mazurkraemer.com;becca@mazurkraemer
.com;sally@mazurkraemer.com
Spencer D. Elliott
on behalf of Creditor Darrick and Emily Gust selliott@lewisgianola.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
on behalf of Defendant SMI  LLC sthomas@kaycasto.com, jgwin@kaycasto.com;sglenn@kaycasto.com
Steven L. Thomas
on behalf of Creditor TR&L  LLC sthomas@kaycasto.com, jgwin@kaycasto.com;sglenn@kaycasto.com
Steven L. Thomas
on behalf of Creditor SMI  LLC sthomas@kaycasto.com, jgwin@kaycasto.com;sglenn@kaycasto.com
Steven L. Thomas
on behalf of Defendant TR&L  LLC sthomas@kaycasto.com, jgwin@kaycasto.com;sglenn@kaycasto.com
Travis Alan Knobbe
on behalf of Creditor West Virginia Economic Development Authority 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 Creditor Panthera Training  LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
Zachary James Rosencrance
on behalf of Plaintiff 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
Zachary James Rosencrance
on behalf of Defendant Panthera Training  LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
TOTAL: 56
No. 2:19-bk-00787    Doc 441    Filed 06/06/24    Entered 06/07/24 00:38:22    Page 5 of 5

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