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IN RE COLUMBIA RIVER BROADCASTING, INC.

Bankruptcy No. 387-05943-S7, Adv. No. 88-0520-S.

106 B.R. 666 (1989)

In re COLUMBIA RIVER BROADCASTING, INC., Debtor. JOHN B. FRANZWA, INC., Trustee, Plaintiff, v. COMMUNITY GRESHAM BROADCASTING CORPORATION, an Oregon corporation; George O. DeWitz, an individual; Financial Factoring Corporation, an Oregon corporation; John E. Grant, an individual; GTE Leasing Corporation; Key Bank of Oregon, an Oregon banking corporation; Multnomah County, Oregon; and Tualatin Valley Bank, an Oregon banking corporation, Defendants.

United States Bankruptcy Court, D. Oregon.

September 6, 1989.

Attorney(s) appearing for the Case

David A. Foraker, Portland, Or., Trustee.

Paul G. Mackey, Portland, Or., for Multnomah County.

MEMORANDUM GRANTING SUMMARY JUDGMENT TO PLAINTIFF

DONAL D. SULLIVAN, Bankruptcy Judge.

The parties filed cross-motions for summary judgment on the issue of the validity of Multnomah County's assessment of post-filing taxes on personal property of the estate. The litigants settled the issue of the validity of the County's assessment of pre-petition taxes and the appropriate valuation of the property. Summary judgment should be granted to the trustee. My reasons...

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