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IN RE MEMBERS WAREHOUSE, INC.

Nos. 91-1262, 91-1883.

991 F.2d 116 (1993)

In re MEMBERS WAREHOUSE, INCORPORATED, d/b/a Moneysworth Warehouse, Incorporated, Debtor. W. Joseph BURNS, Trustee in Bankruptcy for Members Warehouse, Incorporated, Plaintiff-Appellee, v. CITY OF WINSTON-SALEM; County of Forsyth; Forsyth County & City of Winston-Salem Tax Collector, Defendants-Appellants. In re MEMBERS WAREHOUSE, INCORPORATED, d/b/a Moneysworth Warehouse, Incorporated, Debtor. W. Joseph BURNS, Trustee in Bankruptcy for Members Warehouse, Incorporated, Plaintiff-Appellee, v. CITY OF FAYETTEVILLE; County of Cumberland; Cumberland County & City of Fayetteville Tax Collector, Defendants-Appellants.

United States Court of Appeals, Fourth Circuit.

Decided April 19, 1993.

Attorney(s) appearing for the Case

Davida Wagner Martin, Garris Neil Yarborough, Paul Allen Sinal, Office of the Forsyth County Atty., Winston-Salem, NC, argued, for defendants-appellants.

Robert Edmunds Price, Jr., William Joseph Burns, Burns & Price, Winston-Salem, NC, argued, for plaintiffs-appellees.

Before LUTTIG, Circuit Judge, MACKENZIE, Senior United States District Judge for the Eastern District of Virginia, sitting by designation and WILLIAMS, Senior United States District Judge for the Eastern District of Virginia, sitting by designation.

OPINION

PER CURIAM:

This matter comes before this court on appeal from a decision of the United States District Court for the Middle District of North Carolina. In its decision, the district court affirmed an order of the bankruptcy court directing that the Forsyth County-City of Winston-Salem and Cumberland County-City of Fayetteville Tax Collectors (the "Tax Collectors") return to the bankruptcy trustee property taxes prepaid by the debtor. The court also...

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