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IN RE COLUMBIA GAS TRANSMISSION CORP.

Nos. 93-7531, 93-7532.

37 F.3d 982 (1994)

In re COLUMBIA GAS TRANSMISSION CORPORATION and Columbia Gas Systems, Inc., Debtors. WEST VIRGINIA STATE DEPARTMENT OF TAX & REVENUE v. INTERNAL REVENUE SERVICE, Thomas E. Ross, Trustee. In re COLUMBIA GAS TRANSMISSION CORPORATION; Columbia Gas Systems Inc., Debtors. Thomas E. Ross, Trustee, West Virginia State Department of Tax and Revenue, Appellant in No. 93-7532. Columbia Gas Transmission Corporation ("TCO"), Appellant in No. 93-7531.

United States Court of Appeals, Third Circuit.

Decided October 5, 1994.

Attorney(s) appearing for the Case

Young, Conaway, Stargatt & Taylor, James L. Patton, Jr., Robert S. Brady, Wilmington, DE, Stroock and Stroock and Lavan, Robin E. Keller, Laurence Greenwald, Stuart Riback, New York City, for appellant, Columbia Gas Transmission Corp.

Stephen Stockton (argued), Asst. Atty. Gen., Atty. General's Office, Tax and Revenue Div., East Charleston, WV, for appellant, West Virginia State Dept. of Tax and Revenue.

Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen, Gary D. Gray, Kenneth W. Rosenberg (argued), Tax Div., Dept. of Justice, Washington, DC, for appellee, U.S. (I.R.S.).

Before: SLOVITER, Chief Judge, ALITO, Circuit Judge, and PARELL, District Judge.

OPINION OF THE COURT

PARELL, District Judge.

I.

This appeal originates from an order of the bankruptcy court that denied the motion of Chapter 11 debtor Columbia Gas Transmission Corporation ("Columbia Gas") for authorization to pay as administrative expenses certain personal property taxes assessed by the State of West Virginia. The district court affirmed that order. We must decide whether certain West Virginia personal property tax liabilities...

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