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IN RE CARLISLE COURT, INC.

Bankruptcy No. 80-00380, Adv. No. 83-0110.

36 B.R. 209 (1983)

In re CARLISLE COURT, INC., Debtor. PERPETUAL AMERICAN BANK, FSB, et al., Plaintiffs, v. DISTRICT OF COLUMBIA, a Municipal Corporation, Defendant.

United States Bankruptcy Court, District of Columbia.

December 30, 1983.

Attorney(s) appearing for the Case

Louis Ebert, Reynolds, Mundy & Gibson, Washington, D.C., for plaintiff Perpetual American Fed. Sav. & Loan Ass'n.

David Lynn, Washington, D.C., for plaintiff, Stanley Salus, Trustee of Carlisle Court, Inc.

Lawrence Jacobs, Bethesda, Md., for plaintiff, N. Richard Kimmel.

Julia Sayles, Washington, D.C., for defendant, District of Columbia.

MEMORANDUM OPINION

ROGER M. WHELAN, Bankruptcy Judge.

This adversary proceeding was initiated by Perpetual American Bank ("Perpetual"), a secured creditor of the debtor, Carlisle Court. Perpetual sought a declaratory judgment against the District of Columbia Government as to the priority of a D.C. real estate tax lien on the debtor's property vis-a-vis a prior recorded security interest (Deed of Trust) of the plaintiff...

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