In Re Winslow Center Associates

OPINION

EMIL F. GOLDHABER, Chief Judge:

The issue for decision is whether we should grant an application of a debtor-partnership for the employment of an accountant to prepare the debtor’s tax records although all of the debtor’s assets are fully encumbered. Since we find that the accountant’s services would not protect or enhance the value of the encumbered property, but would solely benefit the individual partners of the debtor, we will deny the application.

The facts of this case are as follows: 1 Several years ago the debtor-partnership filed a petition for reorganization under chapter 11 of…