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IN RE CORP. OF WINDHAM COLLEGE

Bankruptcy No. 80-72, Adv. No. 82-0173.

34 B.R. 408 (1983)

In re CORPORATION OF WINDHAM COLLEGE, Debtor. Jerome I. MEYERS, Esquire, Trustee, Plaintiff, United States of America, Intervenor/Plaintiff, v. TOWN OF PUTNEY, Defendant.

United States Bankruptcy Court, D. Vermont.

July 19, 1983.

Attorney(s) appearing for the Case

Jerome I. Meyers, Springfield, Vt., trustee, pro se.

William M. McCarty, Brattleboro, Vt., for Town of Putney.

Larwin Crispe, Brattleboro, Vt., for Vermont Nat. Bank.

John C. Moreland, Senior Trial Counsel, U.S. Dept. of Justice, Washington, D.C., for U.S.

MEMORANDUM AND ORDER

CHARLES J. MARRO, Bankruptcy Judge.

INTRODUCTION

On October 18, 1982, the debtor's trustee in bankruptcy commenced this adversary proceeding to determine, pursuant to § 505 of the Bankruptcy Code, the debtor's liability with respect to the unsecured priority tax claim of the defendant, Town of Putney (the Town). The Town filed a proof of claim on June 5, 1980, as amended November 15, 1982. On November 4, 1982, the United...

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