In re Lewis Jones, Inc.

OPINION

BRODERICK, District Judge.

This matter is before the Court on certificates for review of six related orders of the Bankruptcy Judge, pursuant to Section 39(c) of the Bankruptcy Act, 11 U.S.C. § 67(c). In the Bankruptcy Court, Ric-Wil, Inc., John P. Murdoch Company, Worthy Bros. Pipeline Company, Smith-Miller Associates and the Wilkes Barre Creditors Committee contended that monies in and traceable to an escrow fund were a trust fund for the benefit of creditors of Wilkes Barre Steam Heat Company who supplied labor and materials to reconstruct the flood damaged plant and system of Wilkes…