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IN RE NUNEZ

Nos. 03-24496T, 04-20032T, 03-26568T.

317 B.R. 666 (2004)

In re Brunilda NUNEZ, Debtor. In re Julio A. Ortiz and Dora H. Ortiz, Debtors. In re Cirilo B. Vazquez, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

December 6, 2004.

Attorney(s) appearing for the Case

Daniel J. Mazaheri, Lebanon, PA, Counsel for Debtor, Brunilda Nunez.

Dexter K. Case, Case & DiGiamberardino, P.C., Reading, PA, Counsel for Debtors, Julio A. Ortiz and Dora H. Ortiz.

Michael D. Hess, Burke & Lutz, Lancaster, PA, Counsel for Debtor, Cirilo B. Vazquez.

Jason Leininger, Portnoff Law Associates, Ltd., Wynnewood, PA, Counsel for City of Reading, City of Allentown and Allentown School District.

Benjamin G. Lipman, Wynnewood, PA, Counsel for City of Allentown and Allentown School District.

Polly Langdon, Reading, PA, Chapter 13 Trustee.

MEMORANDUM OPINION

THOMAS M. TWARDOWSKI, Bankruptcy Judge.

Before the Court are the objections filed by each of the Debtors in the above-captioned cases ("Debtors") to the proofs of claim of the City of Reading, the City of Allentown and the Allentown School District ("the Taxing Authorities"). The Taxing Authorities filed secured proofs of claim in amounts reflecting the principal balance due on Debtors' delinquent property taxes, as well as interest, attorneys...

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