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IN RE GARFINCKELS, INC.

Bankruptcy No. 90-00506.

203 B.R. 814 (1996)

In re GARFINCKELS, INC., Debtor.

United States Bankruptcy Court, District of Columbia.

July 5, 1996.

Attorney(s) appearing for the Case

Stephen E. Leach, Tucker, Flyer & Lewis, Washington, DC, for debtor.

Philip D. Anker, Wilmer, Cutler & Pickering, Washington, DC.

David Frankel, Associate County Attorney, Rockville, MD.

Robert H. Rosenbaum, Meyers, Billingsley, Shipley, Rodbell & Rosenbaum, Riverdale, MD.

Dennis J. Early, Assistant U.S. Trustee, Office of the United States Trustee, Alexandria, VA.

DECISION ON STATUS OF TAX CLAIMS OF ANNE ARUNDEL COUNTY, MONTGOMERY COUNTY AND PRINCE GEORGE'S COUNTY

S. MARTIN TEEL, Jr., Bankruptcy Judge.

These contested matters involve claims for personal property taxes asserted against the debtor, Garfinckels, Inc., by three counties in Maryland — Montgomery County, Anne Arundel County, and Prince George's County. Although the tax claims are identical in character, Anne Arundel County and Prince George...

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