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IN RE LIPUMA

Bankruptcy No. 92 B 25797.

167 B.R. 522 (1994)

In re Margaret and Sam LIPUMA, Debtors.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

May 19, 1994.

Attorney(s) appearing for the Case

Jeffrey E. Marek, Berkeley, IL, L. Judson Todhunter, Gallagher & Joslyn, Oakbrook Terrace, IL, Jay S. Geller, Jenner & Block, Chicago, IL for debtors.

Richard L. Hirsch, Oak Brook, IL for West Town Buyer's Group.

MEMORANDUM OF OPINION

EUGENE R. WEDOFF, Bankruptcy Judge.

This Chapter 7 case is now before the court on motions raising questions about the operation of the automatic stay. One of the debtors owned stock in a corporation. The corporation owned real estate, but it paid neither its real estate taxes nor its franchise taxes. Because of the failure to pay franchise taxes, the corporation was dissolved. Because of the failure to pay real estate taxes, these...

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