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IN RE MARTIN

Bankruptcy No. 284-00296, Adv. No. 88-2084.

106 B.R. 334 (1989)

In re Larry & Cynthia MARTIN, d/b/a Martin's A & W Drive-in Restaurant and Martin's Exxon, Debtors. William R. BLACK, Trustee, Plaintiff, v. PEOPLES HERITAGE SAVINGS BANK, Defendant.

United States Bankruptcy Court, D. Maine.

June 23, 1989.

Attorney(s) appearing for the Case

Bruce Hochman, Black Lambert Coffin & Haines, Portland, Me., for plaintiff.

Andrew A. Cadot, Perkins, Thompson, Hinckley & Keddy, Portland, Me., for defendant.

MEMORANDUM OF DECISION

FREDERICK A. JOHNSON, Chief Judge.

INTRODUCTION

In this adversary proceeding, the issue presented involves the proper priority which should be accorded unpaid postpetition real estate taxes.1 The issue is before the court on the trustee's "object[ion] to the claim of the City of Portland [the City] for real estate taxes, interest and penalties [i.e. costs]"2

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