IN RE KNIGHTS ATHLETIC GOODS, INC.

Bankruptcy No. 87-11122, Civ. No. 88-1537-K.

98 B.R. 553 (1989)

In re KNIGHTS ATHLETIC GOODS, INC., Debtor. BOARD OF COUNTY COMMISSIONERS OF SALINE COUNTY, KANSAS, Plaintiff, v. KNIGHTS ATHLETIC GOODS, INC., Defendant.

United States District Court, D. Kansas.

March 23, 1989.


Attorney(s) appearing for the Case

Daniel K. Diederich, Salina, Kan., for debtor.

William B. Sorensen, Jr., Morris, Laing, Evans, Brock & Kennedy, Wichita, Kan., trustee of Bankruptcy Estate of Knights Athletic Goods, Inc.

Kim I. Martin, Asst. U.S. Atty., Wichita, Kan.

Michael A. Montoya, Achterberg & Neustrom, Salina, Kan., for Board of County Com'rs.

Patricia A. Reeder, Eidson, Lewis, Porter & Haynes, Topeka, Kan., for Kansas Bankers Ass'n, amicus curiae.

Steven R. Wiechman, Topeka, Kan., for Kansas Ass'n of Counties.


MEMORANDUM AND ORDER

PATRICK F. KELLY, District Judge.

This is an appeal by the Board of County Commissioners of Saline County ("County") from an order of the bankruptcy court overruling the County's objection to the disbursement of proceeds from the sale of personal property of the debtor. The County contends the bankruptcy court erred when it held the County's claim for unpaid property tax did not have priority...

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