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IN RE KAMSTRA

Bankruptcy No. HG 83 00581, Adv. No. 84 0376.

51 B.R. 826 (1985)

In re Richard A. KAMSTRA, d/b/a Nautilus Fitness Center, and Shirlee A. Kamstra, Debtors. Gordon F. FORELL, Trustee, Plaintiff, v. KENT COUNTY TREASURER and City of Grand Rapids Treasurer, Defendants.

United States Bankruptcy Court, W.D. Michigan.

July 30, 1985.

Attorney(s) appearing for the Case

Day, Sawdey, Flaggert and Porter, Larry A. Ver Merris, Grand Rapids, Mich., for plaintiff.

Law, Weathers and Richardson, James E. Christenson, Grand Rapids, Mich., for Kent County.

Daniel A. Ophoff, Grand Rapids, Mich., for Grand Rapids.

OPINION

LAURENCE E. HOWARD, Bankruptcy Judge.

SECTION 724(b) and FIFTH AND TENTH AMENDMENTS TAX CLAIMS AS ADMINISTRATIVE EXPENSES

The trustee, Gordon Forell, has brought a complaint against Kent County and the City of Grand Rapids by which he seeks to subordinate the tax claims and liens of these entities to the estate's administrative expenses under Section 724 of the Bankruptcy Code. In response the City and County assert that Section 724 violates...

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