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IN RE LAPTOPS ETC. CORP.

Bankruptcy No. 90-54319-SD. Adv. No. 92-5473-SD.

164 B.R. 506 (1993)

In re LAPTOPS ETC. CORPORATION, Debtor. LAPTOPS ETC. CORPORATION, et al., Plaintiffs, v. DISTRICT OF COLUMBIA, Defendant.

United States Bankruptcy Court, D. Maryland.

December 20, 1993.

Attorney(s) appearing for the Case

Howard A. Rubenstein, John A. Carlton, Adelberg, Rudow, Dorf, Hendler & Sameth, Baltimore, MD, for debtor/plaintiffs.

Nancy Smith, Asst. Corp. Counsel, DC, Washington, DC, for defendant.

MEMORANDUM & ORDER DISALLOWING THE PREPETITION PRIORITY AND POSTPETITION ADMINISTRATIVE TAX CLAIMS OF THE DISTRICT OF COLUMBIA & GRANTING JUDGMENT IN FAVOR OF THE PLAINTIFFS

WILLIAM A. HILL, Bankruptcy Judge, Sitting by Special Designation.

The plaintiff-debtor, Laptops Etc. Corporation (Laptops), and Edward Dow (Dow) commenced the above-entitled adversary proceeding by complaint filed on October 6, 1992, in order to appeal the assessment...

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