In Re Howard Smith, Inc.

ORDER APPROVING EMPLOYMENT OF ACCOUNTANT

JOHN TESELLE, Chief Judge.

On January 17, 1997, Debtor filed its Application for Approval of Employment of Accountant Nunc Pro Tunc, seeking approval for employment of Gillispie & Ogilbee (“Gillispie”) as accountant for Debtor. The application reveals Gillispie provided accounting services to Debtor prior to and since the filing of Debtor’s Chapter 11 petition. The United States Trustee (“UST”) objected to the application, asserting Gillispie is not a “disinterested person.”

Facts

Gillispie is a small accounting firm (medium sized for Oklahoma)…