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MATTER OF MANSFIELD TIRE & RUBBER CO.

Bankruptcy No. 679-01238.

96 B.R. 774 (1988)

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

United States Bankruptcy Court, N.D. Ohio.

September 1, 1988.

Attorney(s) appearing for the Case

James DeWeese, Asst. City Prosecutor, Richland County, Ohio, for Richland County Treasurer.

Jeffrey Schwartzberg, Benesch, Friedlander, Coplan & Aronoff, Cleveland, Ohio, David L. Simiele of Krugliak, Wilkens, Griffiths & Dougherty, Canton, Ohio, for co-trustees.

MEMORANDUM OF DECISION

JAMES H. WILLIAMS, Chief Judge.

Before the court for consideration is the request of the Richland County Treasurer (Treasurer) for the payment, as an administrative expense, of real property taxes, penalties and interest incurred by Mansfield & Rubber Company (MTR) after it filed for relief under Chapter 11 of Title 11 of the United States Code.

The court has made three previous rulings (March 26, 1987, December 7, 1987...

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