MATTER OF MANSFIELD TIRE & RUBBER CO.

Bankruptcy No. 679-01238.

85 B.R. 437 (1987)

In the Matter of The MANSFIELD TIRE & RUBBER COMPANY, Pennsylvania Tire and Rubber Company of Mississippi, Inc., Pennsylvania Tire Company, Debtors.

United States Bankruptcy Court, N.D. Ohio.

December 7, 1987.


Attorney(s) appearing for the Case

H. Jeffrey Schwartzberg, of Benesch, Friedlander, Coplan & Aronoff, Cleveland, Ohio, and David Simiele, of Krugliak, Wilkins, Griffiths & Dougherty, Co., L.P.A., Canton, Ohio, for cotrustees.

James DeWeese, Mansfield, Ohio, for Richland County Treasurer.


MEMORANDUM OF DECISION

JAMES H. WILLIAMS, Chief Judge.

Presented for consideration is a Motion for Partial Summary Judgment, filed on behalf of Mansfield Tire & Rubber Company, Pennsylvania Tire and Rubber Company of Mississippi, Inc. and Pennsylvania Tire Company (collectively, Debtors), seeking a determination that post-petition real estate taxes constitute an in rem obligation attaching to the assessed real estate and not an administrative expense...

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