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Legal Opinion

In Re Adams

District Court, E.D. Pennsylvania

Decided May 23, 1984No. Civ. A. 83-6192PublishedCited by 26 opinions

1Opinion of the Court

MEMORANDUM

GILES, District Judge.

This bankruptcy appeal presents the question of whether debts owed to the City of Philadelphia for water and sewer rents are “property taxes” entitled to priority status under 11 U.S.C. § 507(a)(6)(B) (1982). The Bankruptcy Court answered in the affirmative. See In re Adams, 17 B.R. 742 (Bkrtcy.E.D.Pa.1982), reaff'd on reconsideration, 34 B.R. 352 (Bkrtcy.E.D.Pa.1983). Because I conclude that water and sewer rents are not “property taxes,” the decision below shall be reversed.

I. BACKGROUND

The facts underlying this appeal are not in dispute. The debtors, Harry…

2Cases cited13 opinions

  1. National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
  2. New Jersey v. AndersonSupreme Court of the United States · 1906
  3. City of New York v. FeiringSupreme Court of the United States · 1941
  4. In Re Lorber Industries Of California, Inc.Court of Appeals for the Ninth Circuit · 1982
  5. Hamilton's AppealSupreme Court of Pennsylvania · 1940

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3Cited by26 opinions

  1. In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
  2. In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
  3. Blakey v. Pierce (In Re Blakey)United States Bankruptcy Court, E.D. Pennsylvania · 1987
  4. In Re 6200 Ridge, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1987
  5. In Re O.P.M Leasing Services, Inc.United States Bankruptcy Court, S.D. New York · 1986

21 more not listed; retrieve them via the Exa API.

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