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EQUIBANK, N.A. v. WHEELING-PITTSBURGH STEEL CORP.

No. 88-3664.

884 F.2d 80 (1989)

EQUIBANK, N.A. and the Farmers' Home Administration, Appellants, v. WHEELING-PITTSBURGH STEEL CORPORATION, Appellee.

United States Court of Appeals, Third Circuit.

Decided August 22, 1989.

Attorney(s) appearing for the Case

John R. Bolton, Asst. Atty. Gen., J. Alan Johnson, U.S. Atty., Bea L. Witzleben (argued), J. Christopher Kohn, Tracy J. Whitaker, U.S. Dept. of Justice, Washington, D.C., for Farmers' Home Admin.

Peter N. Pross, Kincaid & McGrath, P.C., Pittsburgh, Pa., for Equibank.

Joan G. Dorgan (argued), Juliet E. Boniface, V. Suzanne Cook, Ronald W. Schuler, Buchanan Ingersoll, P.C., Pittsburgh, Pa., for Wheeling-Pittsburgh Steel Corp.

Before SLOVITER and BECKER, Circuit Judges, and POLLAK, District Judge.

OPINION OF THE COURT

BECKER, Circuit Judge.

This bankruptcy appeal presents a number of involved questions of state (West Virginia) lien law and bankruptcy priority law. Certain pre-petition and post-petition real and personal property taxes in various states of lien perfection were paid, pursuant to a Bankruptcy Court-approved agreement for the sale of a steel mill owned by a Chapter 11 debtor in possession, out...

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