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IN RE R.J. REYNOLDS-PATRICK COUNTY MEMORIAL HOSP.

No. 03-01297-WA4-11.

305 B.R. 243 (2003)

In re R.J. REYNOLDS-PATRICK COUNTY MEMORIAL HOSPITAL, INC., Debtor.

United States Bankruptcy Court, W.D. Virginia, Lynchburg Division.

November 18, 2003.

Attorney(s) appearing for the Case

Michael E. Hastings, Roanoke, VA, for Debtor.

MEMORANDUM

WILLIAM E. ANDERSON, Bankruptcy Judge.

This matter comes before the court on an objection by R.J. Reynolds-Patrick County Memorial Hospital, Inc., ("the Debtor") to the priority character of the claim filed by the Internal Revenue Service ("the IRS") on behalf of the United States of America. The objection will be overruled.

Facts

On November 17, 1999, the Debtor...

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