MEMORANDUM DECISION
A. JAY CRISTOL, Bankruptcy Judge.
THIS CAUSE came on for hearing on June 2, 1992, upon the continued motion (C.P. 4196) of five of the Prime Debtors, Essex Franchise Systems, Inc. ("Essex"), PDQ Entertainment, Inc. ("PDQ"), Passaic Property, Inc. ("Passaic"), Prime Franchise Systems, Inc. ("PFS") and Fairfield Marketing, Inc. ("Fairfield"), (collectively, the "Movants") for an order (i) finding that certain tax liabilities (the "Tax Claims...
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