Ella M. Kohlheim

IN THE UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF MARYLAND
at Greenbelt
In Re: 	*
Ella M. Kohlheim 	* 	Case No. 	02-10340 PM
* 	Chapter 	7
*
Debtor. 	*
************************************* 	*
MEMORANDUM OF DECISION
This bankruptcy case under chapter 7 was before the court on the Debtor’s objection to the
Trustee’s application to retain James H. Brandon, CPA. The objection was based upon the
Debtor’s perception that her personal accountant could handle the needs of the chapter 7 Trustee
far more economically than could Mr. Brandon. The court notes that Mr. Brandon has
considerable experience in the field of federal taxation of bankruptcy estate, an arcane segment of
the Internal Revenue Code.
The Debtor, speaking through her husband, recited the substantial suffering and damage
that they have suffered during the progress of this bankruptcy case originally filed under chapter
11 and later converted to a case under chapter 7. While the court sympathizes with the
Kohlheims’ plight, the fact is that chapter 7 is the liquidation chapter of the Bankruptcy Code.
The Trustee’s duty is to liquidate the assets of the bankruptcy estate and distribute them among
Debtor’s unsecured creditors subject to the priority provisions of the Bankruptcy Code. The
Trustee’s choice of professionals should not be upset absent cause, which cause is not found here.
The court observes that, despite the substantial payments made to counsel for the Debtor,
the Kohlheims have no understanding of their rights and responsibilities. The most obvious
Date signed February 23, 2006
Entered: February 27, 2006 Case 02-10340 Doc 355 Filed 02/27/06 Page 1 of 2

explanation for this situation is that counsel has failed to explained their situation to them. Had he
done so, for example, they would have been spared the expense and aggravation of the hearing
held on Mr. Brandon’s employment.
An appropriate order will be entered on the Trustee’s application.
cc: 	Ella M. Kohlheim, 16201 Bald Eagle School Road, Brandywine, MD 20613
Richard H. Gins, Esq., 3 Bethesda Metro Center, Suite 530, Bethesda, MD 20814
Cheryl E. Rose, Esq., 50 W. Edmonston Dr., Rockville, MD 20852
End of Memorandum of Decision
Case 02-10340 Doc 355 Filed 02/27/06 Page 2 of 2