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MATTER OF GRAND RAPIDS PACKAGING CORP.

Bankruptcy No. HG 82 03346, Adv. No. 83-1343.

54 B.R. 282 (1985)

In the Matter of GRAND RAPIDS PACKAGING CORPORATION, Debtor. James D. ROBBINS, Trustee, Plaintiff, v. NATIONAL ACCEPTANCE COMPANY OF AMERICA, Old Kent Bank & Trust Company, Schoolcraft Township, S & B Realty Company, Defendants.

United States Bankruptcy Court, W.D. Michigan.

September 25, 1985.

Attorney(s) appearing for the Case

Varnum, Riddering, Schmidt & Howlett, Jeffrey R. Hughes, Grand Rapids, Mich., for trustee.

Warner, Norcross & Judd, Richard A. Bandstra, F. William Mc Kee, Grand Rapids, Mich., for Old Kent Bank & Trust Co.

Russell B. Baugh, Kalamazoo, Mich., for Schoolcraft Tp.

OPINION

LAURENCE E. HOWARD, Bankruptcy Judge.

PERSONAL PROPERTY TAX LIENS AND PROPERTY OF THE ESTATE

By this adversary proceeding the Trustee, James Robbins, seeks to establish that Schoolcraft Township has an enforceable, perfected lien superior in right to the lien claimed by Old Kent Bank and Trust Company.1 Once the Trustee has established the superiority of the Schoolcraft...

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