OPINION AND ORDER
JOHN J. THOMAS, Bankruptcy Judge.
Objections have been filed by the Debtors to the Proof of Claim of the Tioga County Tax Claim Bureau which claim asserts "priority status" for various taxes accruing during 1992, 1993 and 1994 against the Debtors' real estate.
At the time of the trial on this matter on August 2, 1995, the parties agreed that there was no material factual disputes. The parties further agreed that only the...
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