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IN RE SPROUSE-REITZ STORES, INC.

Bankruptcy No. 393-36458-dds11.

177 B.R. 679 (1994)

In re SPROUSE-REITZ STORES, INC., Debtor.

United States Bankruptcy Court, D. Oregon.

November 1, 1994.

Attorney(s) appearing for the Case

David A. Foraker, Portland, OR, for debtor's agent and continuing unsecured creditors' committee.

John R. Ellis, Seattle, WA, for State of Washington.

Donald F. Harris, Santa Fe, NM, for State of New Mexico.

John S. Bartlett, Carson City, NV, for State of Nevada.

R. Michael Southcombe, Boise, ID, for State of Idaho.

MEMORANDUM IN SUPPORT OF ORDER OVERRULING OBJECTIONS TO CLAIM NOS. 708, 801, 804 AND 834

DONAL D. SULLIVAN, Chief Judge.

The debtor's agent, Edward Hostmann, Inc. and the unsecured creditors' committee objected to various priority tax claims filed by several states. The common issue presented is whether the unpaid priority tax claims which were allowed in the debtor's first chapter 11 ("Sprouse I") retained their priority character in this chapter...

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