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IN RE PIPER AIRCRAFT CORP.

Bankruptcy No. 91-31884-BKC-RAM.

171 B.R. 415 (1994)

In re PIPER AIRCRAFT CORPORATION, Debtor.

United States Bankruptcy Court, S.D. Florida, Palm Beach Division.

August 31, 1994.

Attorney(s) appearing for the Case

Mindy A. Mora, Stroock & Stroock & Lavan, Miami, FL, for Piper Aircraft Corp.

Howard J. Berlin, Kluger, Peretz, Kaplan & Berlin, Miami, FL, for Official Unsecured Creditors' Committee.

Leslie G. Cloyd, Ackerman, Bakst & Cloyd, P.A., West Palm Beach, FL, for Indian River County Tax Collector's Office.

Keith Merrill, Merrill & Pollack, Coral Gables, FL, for Equivest Ltd. Partnership.

William D. Soman, pro se.

MEMORANDUM OPINION

ROBERT A. MARK, Bankruptcy Judge.

Piper Aircraft Corporation ("Piper" or "Debtor") seeks relief to reduce its unpaid real property and personal property tax obligations for the years 1989 through 1993. The Debtor's right to seek such relief under § 505 of the Bankruptcy Code is challenged by the tax collector and by the holder of a tax certificate.

The Debtor has filed a Motion for Determination of Amount of Unpaid...

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