IN RE PROXIM CORP.

No. 05-11639(KG):

369 B.R. 812 (2007)

In re PROXIM CORPORATION, et al., Debtors.

United States Bankruptcy Court, D. Delaware.

June 12, 2007.


Attorney(s) appearing for the Case

Austin Kesler Barron, O'Melveny & Myers, Los Angeles, CA, for Intersil Corp.

Charles J. Brown, Harvey, Pennington, Ltd., Wilmington, DE, for Iron Mountain Information Management, Inc.

Howard A. Cohen, Drinker Biddle & Reath, LLP, Wilmington, DE, for Official Committee of Unsecured Creditors.

Magdeline D. Coleman, Buchanan Ingersoll & Rooney, PC, Wilmington, DE, for Motorola, Inc.

Richard Craig, for Texas Comptroller of Public Accounts.

Heather L. Donald, State of Michigan, Dept. of Atty. Gen., Detroit, MI, for State of Michigan, Dept. of Treasury.

Gary Ettelman, Garden City, NY, for Scientific Claimants Components Corp.

Andrew J. Flame, Drinker. Biddle & Reath LLP, Wilmington, DE, for Official Committee of Unsecured Creditors.

Bruce. Grohsgal, Pachulski, Stang, Ziehl Young & Jones, Wilmington, DE, for Proxim Corp.

Scott Edelen McFarland, Pachulski Stang Ziehl Young & Jones PC, Los Angeles, CA, for Proxium Corp.

Frank F. McGinn, Bartlett Hackett Feinberg P.C., Boston, MA, for Iron Mountain Information Mgmt., Inc.

Breck E. Milde, Terra Law LLP, San Jose, CA, for Maxim Integrated Products, Inc.

Lizanne Reynolds, Office of County Counsel, Santa Clara, San Jose CA, for Office of County Counsel, County of Santa Clara.

Christopher M. Samis, Richards, Layton & Finger, P.A., Wilmington, DE, for Proxim Wireless Corp.

Patrick Scanlon, Law Offices of Patrick Scanlon, Milford, DE, for American Express Travel Related Services Co., Inc. Corp. Card.

Arthur Selikoff, Com. of PA. Dept. of Labor, Harrisburg, PA, for PA. Dept of Labor & Industry, Chief Counsel, UC Tax Services.

Ellen W. Slights, U.S. Attorney's Office, Wilmington, DE, for I.R.S., Dept. of Treasury.

Paula V. Tanner, California State Board of Equalization, Sacramento, CA, for State Bd. of Equalization of State of Cal.

Christina Maycen Thompson, Connolly Bove Lodge & Hutz, LLP, Wilmington, DC, for Cor-O-Van Moving & Storage Co.


MEMORANDUM OPINION1

KEVIN GROSS, Bankruptcy Judge.

The matter before the Court is Debtors' Motion for Summary Judgment ("the Motion") on their Objection to Claim No. 95 ("the Claim") of Santa Clara County, California ("Santa Clara") (Docket No. 602). Santa Clara filed the Claim consisting of property taxes and interest or penalties2 and seeks priority tax treatment. Debtors seek reclassification...

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