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IN RE CONSTABLE TERMINAL CORP.

Bankruptcy No. 96-22691 (NLW), Adversary No. 96-2692(NLW).

222 B.R. 734 (1998)

In re CONSTABLE TERMINAL CORP., Debtor. CONSTABLE TERMINAL CORP., Plaintiff, v. CITY OF BAYONNE, NEW JERSEY, Defendant.

United States Bankruptcy Court, D. New Jersey.

July 28, 1998.

Attorney(s) appearing for the Case

John R. Wenzke, Lasser Hochman, L.L.C., Roseland, NJ, for Constable Terminal Corp.

Kevin Hanly, Hanly & Ryglicki, Edgewater, NJ, for City of Bayonne.

OPINION

NOVALYN L. WINFIELD, Bankruptcy Judge.

Before the Court is the City of Bayonne's Cross-Motion to Grant Partial Summary Judgment on that portion of the complaint filed by Constable Terminal Corp. ("Constable") which seeks tax refunds. The City of Bayonne ("Bayonne") argues that Constable is not entitled to a refund for real estate taxes paid for 1991 - 1994 because Constable failed to file a timely tax appeal. Bayonne asserts that Bankruptcy...

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