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MATTER OF MANSFIELD & TIRE RUBBER CO., INC.

Bankruptcy Nos. 679-01238, 679-01239 and 679-01333.

73 B.R. 735 (1987)

In the Matter of MANSFIELD & TIRE RUBBER COMPANY, INC., Debtor. In the Matter of PENNSYLVANIA TIRE & RUBBER COMPANY OF MISSISSIPPI, INC., Debtor. In the Matter of PENNSYLVANIA TIRE COMPANY, INC.

United States Bankruptcy Court, N.D. Ohio.

March 26, 1987.

Attorney(s) appearing for the Case

James DeWeese, Richland County Asst. Pros. Atty., Mansfield, Ohio, for Richland County Treasurer.

H. Jeffrey Schwartzberg, Benesch, Friedlander, Coplan & Aronoff, Cleveland, Ohio, and David L. Simiele, Krugliak, Wilkins, Griffiths & Dougherty Co., L.P.A., Canton, Ohio, for the co-distribution assets trustees.

MEMORANDUM OF DECISION RE: MOTIONS FOR SUMMARY JUDGMENT — RICHLAND COUNTY TAX CLAIMS

JAMES H. WILLIAMS, Bankruptcy Judge.

The Richland County Treasurer (Treasurer) has requested the court to allow immediate payment of $108,824.67 in pre-petition personal property taxes and penalties as a priority claim and $495,863.03 in post-petition real and personal property taxes as administrative expenses. The Chapter 11 Co-Distribution Assets Trustees (Trustees...

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