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MATTER OF COLUMBIA GAS SYSTEM, INC.

Bankruptcy Nos. 91-803, 91-804.

146 B.R. 114 (1992)

In the Matter of The COLUMBIA GAS SYSTEM, INC., Columbia Gas Transmission Corporation, Debtors.

United States Bankruptcy Court, D. Delaware.

August 19, 1992.

Attorney(s) appearing for the Case

James L. Patton, Jr., Robert S. Brady, Young, Conaway, Stargatt & Taylor, Wilmington, Del., Laurence Greenwald, Stroock & Stroock & Lavan, New York City, for debtors.

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

Stuart D. Gibson, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

MEMORANDUM OPINION AND ORDER

HELEN S. BALICK, Bankruptcy Judge.

On February 14, 1992, the Columbia Gas Transmission Corporation (TCo), a debtor-in-possession in this court, filed a motion to pay various property tax liabilities in ten states. The Internal Revenue Service objected to the motion. Extensive discussions between TCo and the IRS resulted in consent orders allowing TCo to pay some of the requested property taxes. TCo voluntarily dismissed its motion...

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