IN RE TEMPLAR

Bankruptcy No. 5-92-01778. Adv. No. 5-92-0213.

170 B.R. 562 (1994)

In re Michael J. TEMPLAR and Nedra V. Templar, Debtors. Michael J. TEMPLAR and Nedra V. Templar, Plaintiffs, v. SHAMOKIN AREA SCHOOL DISTRICT, et al., Defendants.

United States Bankruptcy Court, M.D. Pennsylvania, Wilkes-Barre Division.

July 13, 1994.


Attorney(s) appearing for the Case

Joseph R. DeCristopher, Sunbury, PA, for debtors, plaintiffs.

Joseph Heston, Kingston, PA, for Central Tax Bureau of PA.

David R. Gordon, Gen. Counsel, Bangor, PA, for Berkheimer Assoc.

Daniel J. Rheam, Trustee, Lewisburg, PA.


OPINION AND ORDER

John J. Thomas, Bankruptcy Judge.

By Stipulation of Facts, the Defendants, Berkheimer Associates and Central Tax Bureau of Pennsylvania, have raised the issue of whether an occupation tax and a related millage tax owed by the Debtors to the abovenamed Defendants are excepted from discharge. Since the millage tax is computed by relation to the occupation tax, it has been stipulated...

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