In Re Damar MacHine, Inc.
United States Bankruptcy Court, D. Maine
1Opinion of the Court
MEMORANDUM DECISION
FREDERICK A. JOHNSON, Bankruptcy Judge.
In this case, the chapter 7 trustee objects to a claim for personal property taxes filed by the City of Saco. The trustee contends that the city has no allowable claim under section 502(b)(4) of the Bankruptcy Code because the property on which the tax was assessed never became part of the estate. 11 U.S.C.A. § 502(b)(4) (1979). The city argues that section 502(b)(4) is not applicable to this case. The court concludes that the city’s claim must be disallowed. 1
On January 11, 1982, the debtor, DaMar Machine, Inc., filed a chapter 7…
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- In Re RaflowitzDistrict Court, D. Connecticut · 1941
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