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IN RE TOC ASSOCIATES

Bankruptcy No. 91-23375. Adv. No. 93-2117.

181 B.R. 205 (1995)

In re TOC ASSOCIATES, Debtor. PNC BANK, NATIONAL ASSOCIATION, Plaintiff, v. BUCKS COUNTY TAX CLAIM BUREAU and Ray Wall, Treasurer of Bensalem Township, Defendants.

United States Bankruptcy Court, E.D. Pennsylvania, Philadelphia.

April 24, 1995.

Attorney(s) appearing for the Case

William A. Slaughter and Richard T. Brown, Jr., Ballard Spahr Andrews & Ingersoll, Philadelphia, PA, for plaintiff PNC Bank, Nat. Ass'n.

Robert L. White, Langhorne, PA, for defendant Bucks County Tax Claim Bureau.

MEMORANDUM OPINION

JUDITH K. FITZGERALD, Bankruptcy Judge.

The matter before the court is the complaint of PNC Bank, National Association, successor by merger to Provident National Bank (hereafter "PNC"), objecting to the claim of Bucks County Tax Claim Bureau (hereafter "Bureau") for 1991 property taxes (county, township, and school).1 PNC objects to inclusion of interest and penalties in the Bureau's claim. PNC also...

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