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IN RE SPRUILL

Bankruptcy No. 85-01926-SO5.

78 B.R. 766 (1987)

In re William W. SPRUILL, SS#: 240-60-9391, Ellen T. Spruill, SS#: 207-26-6263, Debtors.

United States Bankruptcy Court, E.D. North Carolina.

October 9, 1987.

Attorney(s) appearing for the Case

Rebecca Glass, J. Larkin Pahl, Terri G. Bruce, Raleigh, N.C., for debtors.

Mark C. Kirby, John F. Logan, Raleigh, N.C., for Federal Land Bank and South Atlantic Production Credit Ass'n.

MEMORANDUM OPINION AND ORDER

A. THOMAS SMALL, Bankruptcy Judge.

The matter before the court is the objection filed on July 1, 1987, by the chapter 11 debtors to the claims of South Atlantic Production Credit Association ("PCA") and the Federal Land Bank of Columbia ("Land Bank"). After proper notice, a hearing was held in Raleigh, North Carolina, on August 24, 1987. Both PCA and the Land Bank have filed claims for property taxes they paid to Franklin County...

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