Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix - Page 40

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               Dillworth (sic) firm that I did not have any more                      
               liquid assets and I never heard anything on that matter                
               again in eight years, nine years.                                      
               After the Orphans' Court, sitting en banc, issued its                  
          opinion and order on August 1, 1989, all parties appealed the               
          order to the Superior Court, which affirmed the order on June 13,           
          1990.  Lynch then filed a petition for the allowance of an appeal           
          to the Pennsylvania Supreme Court, which was denied on January              
          15, 1991.  As to Lynch, therefore, the Orphans' Court litigation            
          was concluded on January 15, 1991.                                          
               In the meantime, on August 29, 1989, Lynch had filed a                 
          petition in the U.S. Bankruptcy Court for the Eastern District of           
          Pennsylvania, pursuant to Chapter 13 of Title 11, United States             
          Code.  In his petition Lynch, acknowledging his debt, listed the            
          Estate of Philip Meriano as a judgment creditor in the amount of            
          $225,000.                                                                   
               On August 22, 1990, Lynch's bankruptcy petition was                    
          dismissed by the bankruptcy court because the bankruptcy estate             
          failed to file required schedules.                                          
               No further steps were taken by the estate to collect the               
          judgment debt from Lynch.  In making this finding, we are not               
          unmindful of Tupitza's testimony at trial that:                             
                    We spent sometime trying to do some collection                    
               efforts on Lynch and Reardon and at one point, after a                 
               discussion with Ms. Panepinto, we took those time slips                
               and purged them and did not bill for that time.                        







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