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IN RE SOUTH SHORE VENDING, INC.

Bankruptcy No. 81-652-HL.

25 B.R. 111 (1982)

In re SOUTH SHORE VENDING, INC., Debtor.

United States Bankruptcy Court, D. Massachusetts.

October 29, 1982.

Attorney(s) appearing for the Case

Joseph F. Ryan, Brown, Rudnick, Freed & Gesmer, Boston, Mass., Dean P. Nicastro, Asst. City Sol., Quincy, Mass., for debtor.

MEMORANDUM ON PERSONAL PROPERTY TAX CLAIM OF THE CITY OF QUINCY

HAROLD LAVIEN, Bankruptcy Judge.

South Shore Vending, Inc., (South Shore) filed its Chapter 11 bankruptcy petition on April 16, 1981. South Shore objects to the claim of the City of Quincy for $30,807.37 in personal property taxes plus interest of $6,843.20. The City asserts a priority status for these claims based on 11 U.S.C. § 507(a)(6)(B) and also claims post-petition taxes as an administrative...

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