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MATTER OF STROUD WHOLESALE, INC.

No. 84-25-CIV-4.

47 B.R. 999 (1985)

In the Matter of STROUD WHOLESALE, INC., Debtor. Ernest RICHARDSON, III, Trustee for Debtor, Plaintiff-Appellee, v. PITT COUNTY and the Town of Ayden, Defendants-Appellants.

United States District Court, E.D. North Carolina, New Bern Division.

March 26, 1985.

Attorney(s) appearing for the Case

Ernest C. Richardson, III, New Bern, N.C., for plaintiff-appellee.

W.H. Watson, W.C. Brewer, Jr., Greenville, N.C., for defendants-appellants.

ORDER

BRITT, Chief Judge.

The Town of Ayden and Pitt County (Appellants) appealed from the decisions of the bankruptcy court which (1) authorized the sale of real property free and clear of appellants' ad valorem tax liens, and (2) subordinated appellants' tax liens to the liens of other creditors in the distribution of the proceeds from the sale. Appellants claim that the bankruptcy court misinterpreted the sale and distribution provisions of the Bankruptcy...

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