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IN RE NORTHEAST MANAGEMENT SERVICES, INC.

No. 99-CV-191 (LEK).

267 B.R. 492 (2001)

In re NORTHEAST MANAGEMENT SERVICES, INC., Debtor. Northeast Management Services, Inc., Debtor - Appellant, v. City of Syracuse, Respondent - Appellee.

United States District Court, N.D. New York.

August 6, 2001.

Attorney(s) appearing for the Case

Stefan D. Berg, Syracuse, NY, for Debtor.

John G. Stone, Syracuse, NY, for Appellee.

Memorandum — Decision and Order

KAHN, District Judge.

Presently before the Court is Debtor's appeal from a decision by the Honorable Stephen D. Gerling, Chief United States Bankruptcy Judge, issued on October 2, 1998.

I. Background

Debtor filed for bankruptcy under Chapter 11 of the Bankruptcy Code in 1995 because of its inability to pay property taxes that the City of Syracuse levied against eight pieces of property that...

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