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IN RE MANCHESTER LAKES ASSOCIATES

Bankruptcy No. 84-01551-A.

117 B.R. 221 (1990)

In re MANCHESTER LAKES ASSOCIATES, Debtor.

United States Bankruptcy Court, E.D. Virginia. Alexandria Division.

August 21, 1990.

Attorney(s) appearing for the Case

Lawrence H. Fischer, John Raftery, Deckelbaum, Ogens & Fischer, Washington, D.C., for Plan Administrator.

Dennis R. Bates, Sr. Asst. County Atty., Fairfax County, Fairfax, Va., for creditor.

Ronald Walutes, Walutes & Bedford, Annandale, Va., for debtor.

MEMORANDUM OPINION

MARTIN V.B. BOSTETTER, Jr., Chief Judge.

The issue here arises upon an objection by Dominion Investments, Inc. ("DII"), plan administrator for Manchester Lakes Associates, to a proof of claim for prepetition tax penalties filed by the County of Fairfax, Virginia ("the County").

On December 7, 1984, an involuntary petition for relief was filed against Manchester Lakes Associates under Chapter 11 of the United States Bankruptcy Code...

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