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IN RE POLUMBO

Nos. 65-BK-492-R, 65-BK-493-R.

271 F.Supp. 640 (1967)

In the Matter of Charlie Davis POLUMBO, Jr., trading as Motel Hollins, Priscilla Anne Polumbo, Bankrupts.

United States District Court W. D. Virginia, Roanoke Division.

June 27, 1967.

Attorney(s) appearing for the Case

Franklin P. Pulley, III, Roanoke, Va., for bankrupts.

Evans B. Jessee, Arthur E. Smith, Roanoke, Va., for petitioners.

OPINION

MICHIE, District Judge.

The present case requires a determination of whether the bankrupt estate or the trustee under a deed of trust is primarily liable for delinquent real estate taxes on property abandoned by the trustee in bankruptcy and later sold at a foreclosure sale by the trustee under the deed of trust. The petitioners are the note-holders whose obligation was secured by the first lien deed...

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