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IN RE VALLEY MEDIA, INC.

No. 01-11353(PJW).

290 B.R. 73 (2003)

In re VALLEY MEDIA, INC., Debtor.

United States Bankruptcy Court, D. Delaware.

February 21, 2003.

Attorney(s) appearing for the Case

Steven K. Kortanek, James E. Huggett, Klehr, Harrison, Harvey, Branzburg & Ellers, LLP, Wilmington, DE, Robert D. Nachman, Joni M. Green, Schwartz, Cooper, Greenberger & Krauss, Chtd., Chicago, IL, for MIT Unsecured L.P.

Robert J. Dehney, Michael G. Busenkell, Christopher M. Winter, Morris, Nichols, Arsht & Tunnell, Wilmington, DE, for Valley Media, Inc., Debtor and Debtor in Possession.

William P. Bowden, Ashby & Geddes, Wilmington, DE, Jonathan N. Helfat, Otterbourg, Steindler, Houston & Rosen, P.C., New York City, for Congress Financial Corporation (Northwest).

MEMORANDUM OPINION

PETER J. WALSH, Chief Judge.

Before the Court is the motion filed by MIT Unsecured L.P. ("MIT"), a lessor of real property, for allowance and immediate payment of real estate taxes pursuant to 11 U.S.C. § 365(d)(3) as an administrative expense claim for a lease obligation arising post-petition (Doc. # 989). For the reasons set forth below, the motion will be granted.

BACKGROUND

Valley Media, Inc. ("Debtor") entered...

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