In Re the Pasta Cafe Corp.

MEMORANDUM OPINION

DUNCAN W. KEIR, Bankruptcy Judge.

This case came before the court upon Montgomery County, Maryland’s (the “Movant”) Motion for Allowance and Payment of Personal Property Taxes as an Administrative Expense (the “Motion”). The court has considered the Motion, has heard oral argument, and has decided for the reasons stated herein, to deny the Motion.

On September 27, 2000, the Pasta Café Corporation, doing business as the West End Grill, filed a petition under Chapter 11 of the Bankruptcy Code. The case was subsequently converted to a case under Chapter 7 on June 18, 2001. The…