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IN RE CUMMINGS MARKET, INC.

Bankruptcy Nos. 83-130, 83-149.

53 B.R. 224 (1985)

In re CUMMINGS MARKET, INC., Bruce W. Bell, Mary A. Bell, Debtors.

United States Bankruptcy Court, D. Vermont.

July 29, 1985.

Attorney(s) appearing for the Case

Thomas M. Rounds, Windsor, Vt., for Town of Windsor, Vt.

James B. Anderson, Barre, Vt., for City Bank & Trust Co.

Jerome I. Meyers, White River Junction, Vt., for debtors.

David D. Robinson, Rutland, Vt., Chapter 7 Trustee.

MEMORANDUM AND ORDER

CHARLES J. MARRO, Bankruptcy Judge.

The matter before the court is the objection of the trustee, and that of the City Bank and Trust Company, to a personal property tax lien of the Town of Windsor. The matter came on regularly for hearing. From the records in the case and the representations of counsel at hearing, the following facts are established.

FACTS

The debtor, Cummings...

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