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IN RE SCRAP DISPOSAL, INC.

Bankruptcy No. 80-01270-M.

24 B.R. 178 (1982)

In re SCRAP DISPOSAL, INC., Debtor.

United States Bankruptcy Court, S.D. California.

November 3, 1982.

Attorney(s) appearing for the Case

Philip G. Giacinti, Jr., Procopio, Cory, Hargreaves & Savitch, San Diego, Cal., for trustee.

Victor A. Vilaplana, Gray, Cary, Ames & Frye, San Diego, Cal., for debtor.

Sandra J. Brower, Deputy County Counsel, San Diego, Cal., for the County of San Diego.

Everett G. Barry, Jr., Freshman, Mulvaney, Marantz, Comsky, Kahan & Deutsch, San Diego, Cal., for Official Creditors' Committee.

MEMORANDUM OPINION REGARDING CLAIM NO. 238 FOR PERSONAL PROPERTY TAXES

JAMES W. MEYERS, Bankruptcy Judge.

I

On May 16, 1980, the debtor, Scrap Disposal, Inc. ("debtor"), filed for protection under Chapter 11 of the United States Bankruptcy Code ("Code").

An order approving the trustee's liquidating plan of reorganization was entered on July 19, 1982.

The County of San Diego, State of California ("County"), filed a single claim,...

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