IN RE CUSTOM DISTRIBUTION SERVICES INC.

No. 99-5082.

224 F.3d 235 (2000)

In re CUSTOM DISTRIBUTION SERVICES INC., Debtor. City of Perth Amboy, Appellant, v. Custom Distribution Services, Inc.

United States Court of Appeals, Third Circuit.

Filed August 17, 2000.


Attorney(s) appearing for the Case

Robert J. Cirafesi, (Argued), Alan J. Brody, Wilentz, Goldman & Spitzer, Woodbridge, NJ, Barry W. Frost, (Argued), David A. Martin, Teich, Groh, Frost & Zindler, Trenton, NJ, Attorneys for Appellee.

John B. Hall, (Argued), Sheila N. Maddox, McManimon & Scotland, L.L.C., Newark, NJ, Attorneys for Appellant.

Before: SLOVITER and ROTH, Circuit Judges POGUE, Judge.


OPINION OF THE COURT

ROTH, Circuit Judge:

This case involves a determination of a debtor's right to receive a refund and offset of certain real property taxes under the Bankruptcy Code. The District Court affirmed the Bankruptcy Court's redetermination of Custom Distribution Services' ("Custom") real estate tax liability and order of refund and offset of any overpayment of those taxes. The City of Perth Amboy (City...

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