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IN RE POINT RESTAURANT AND OYSTER BAR

Bankruptcy No. 87-04466.

86 B.R. 252 (1988)

In re the POINT RESTAURANT AND OYSTER BAR, Debtor.

United States Bankruptcy Court, N.D. Florida, Pensacola Division.

May 13, 1988.

Attorney(s) appearing for the Case

Michael A. Dessommes, Pensacola, Fla., for debtor.

Philip A. Bates, Pensacola, Fla., for Tax Collector.

ORDER SUSTAINING DEBTOR'S OBJECTION TO CLAIM

LEWIS M. KILLIAN, JR., Bankruptcy Judge.

THIS MATTER came on to be heard upon the debtor's objection to the Escambia County Tax Collector's claim that the debtor's 1987 ad valorem taxes should be treated as administrative expenses under Section 503(b)(1)(B)(i) of the Bankruptcy Code. The debtor contends that the taxes are seventh priority expenses under Section 507(a)(7) of the Bankruptcy Code rather than first...

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