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IN RE A.H. ROBINS CO., INC.

Bankruptcy No. 85-01307-R.

126 B.R. 227 (1991)

In re A.H. ROBINS COMPANY, INCORPORATED, Debtor.

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

April 5, 1991.

Attorney(s) appearing for the Case

Craig D. Bell, Mays & Valentine, Richmond, Va., for debtor.

Robert Weinberger, West Virginia State Dept. of Tax and Revenue, Compliance Div., Charleston, W.Va., for West Virginia State Department of Tax and Revenue.

MEMORANDUM OPINION

BLACKWELL N. SHELLEY, Bankruptcy Judge.

This matter comes before the Court on the motion of A.H. Robins Company, Inc. ("Robins"), for summary judgment on its objection to Claim No. 85329-00077 filed by the State Tax Department of West Virginia ("West Virginia" or the "State"). Robins objects to the proof of claim on the basis that West Virginia's Business and Occupation ("B & O") Tax was found...

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