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  5. 135 B.R. 193 (1991)
 

IN RE LEDGEMERE LAND CORP.

Bankruptcy Nos. 90-40962-JFQ to 90-40968-JFQ, Adv. Nos. 91-4093, 91-4094.

135 B.R. 193 (1991)

In re LEDGEMERE LAND CORP., Ledgemere Condominium Corp., Econdo Manufacturing Corp., Greenhouse Acres Development, Inc., Marine Charter and Storage Ltd., Inc., H.A. Fafard & Sons Construction, Inc., Howard A. Fafard, Debtors. LEDGEMERE LAND CORPORATION, Ledgemere Condominium Corporation, Marine Charter and Storage Ltd., Inc., Howard A. Farard, Plaintiffs, v. TOWN OF ASHLAND, Defendant. LEDGEMERE LAND CORPORATION, Ledgemere Condominium Corporation, Marine Charter and Storage Ltd., Inc., Howard A. Fafard, Plaintiffs, v. TOWN OF MILFORD, Defendant.

United States Bankruptcy Court, D. Massachusetts.

December 3, 1991.

Attorney(s) appearing for the Case

Barbara Gilmore, Sullivan & Worcester, Harold B. Murphy, Hanify & King, Boston, Mass., for debtors, plaintiffs.

Michael C. Lehane, Murphy, Hesse, Toomey & Lehane, Quincy, Mass., for defendant Town of Ashland.

Gerald M. Moody, Milford, Mass., for defendant Town of Milford.

OPINION

JAMES F. QUEENAN, Jr., Chief Judge.

Presented are questions of whether under § 505 of the Bankruptcy Code a bankruptcy court may adjudicate local real estate taxes assessed against a debtor where: (i) no abatement application has been filed with the town, and the time for filing the application has lapsed, (ii) an abatement application has been either granted or denied without a hearing, and the debtor has taken no appeal, or (iii) refunds are...

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