DECISION
BORIS RADOYEVICH, Bankruptcy Judge.
This is an adversary proceeding commenced by the chapter XII debtor in possession ("debtor") against the County of Suffolk ("county") in which the debtor seeks a determination that section 57j of the Bankruptcy Act, 11 U.S.C. § 93(j)(1976), requires the disallowance of penalties and interest charges levied as a result of the debtor's failure to pay certain pre-petition real property taxes.
The undisputed...
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