In re Adams

OPINIÓN

EMIL F. GOLDHABER, Bankruptcy Judge:

At issue is the debtor’s motion for reconsideration of our decision holding that water and sewer rents owing to the City of Philadelphia -are property taxes within the meaning of 11 U.S.C. § 507(a)(6)(B) of the Bankruptcy Code (“the Code”). For the reasons stated herein we deny the motion.

Although the facts of the case were previously presented in our original opinion1 in this matter, we reiterate them here: On March- 25, 1981, Harry C. and Catherine Anna Adams (“the debtors”) filed a petition for an adjustment of their debts under chapter 13 of the…