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IN RE MALL AT ONE ASSOCIATES, L.P.

Bankruptcy No. 93-15504 DAS.

185 B.R. 1009 (1995)

In re MALL AT ONE ASSOCIATES, L.P., Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

August 31, 1995.

Attorney(s) appearing for the Case

Lawrence J. Tabas, Philadelphia, PA, for debtor.

Douglas Candeub, Adelman, Lavine, Gold & Levin, Philadelphia, PA, for Mall at One Group, L.P.

Joseph DiGiuseppe, Philadelphia, PA, for City of Philadelphia.

Stewart Paley, Klehr, Harrison, Harvey, Branzburg & Ellers, Philadelphia, PA, for Bank of New York — Nat. Community Div.

Lawrence G. McMichael, Dilworth, Paxson, Kalis & Kauffman, Philadelphia, PA, for First American Title Ins. Co.

Ivan J. Krouk, Lincoln Rittenhouse, Philadelphia, PA, for RK Mall Corp., general partner of the debtor.

Frederic Baker, Ass't. U.S. Trustee, Philadelphia, PA.

OPINION

DAVID A. SCHOLL, Chief Judge.

A. INTRODUCTION

In the instant dispute, we are confronted with several issues arising in context to objections to proofs of tax claims ("the Objections") filed by the City of Philadelphia ("the City"). As to the issues to which the parties have directed the most attention, we will sustain the objection to all taxes which arose prior to the Debtor's purchase of the real property owned by it at the...

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