PITTSBURGH FOOD BEVERAGE, INC., APPELLANT v. LAWRENCE F. RANALLO, TRUSTEE FOR THE ESTATE OF PITTSBURGH FOOD BEVERAGE, INC.; INTEGRA BUSINESS CREDIT COMPANY; PITNEY BOWES CREDIT CORPORATION; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF LABOR INDUSTRY; EMERY WORLDWIDE; AMERICAN FLINT GLASS WORKERS UNION; KATHRYN O’BRIEN; HELEN B. SCHACHTE, TAX COLLECTOR FOR MT. […]