Legal Opinion
In Re Adams
United States Bankruptcy Court, E.D. Pennsylvania
Decided February 18, 1982No. 19-11505PublishedCited by 5 opinions
1Opinion of the Court
OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The issue before the bench is whether the debts owed by the debtors to the City of Philadelphia for water and sewer rents are entitled to priority status pursuant to § 507(a)(6) of the Bankruptcy Code (“the Code”). We conclude that such debts are entitled to priority because, under Pennsylvania law, they are in the nature of property taxes.
The facts of this case are as follows: 1 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 Code. On July 14, 1981, the…
2Cases cited4 opinions
- In re Industrial Cold Storage & Ice Co.District Court, E.D. Pennsylvania · 1908
- McDowell v. City of Barberton, OhioCourt of Appeals for the Sixth Circuit · 1930
- In re BroomDistrict Court, W.D. New York · 1903
- In re HillsCourt of Appeals for the Second Circuit · 1915
3Cited by5 opinions
- In Re New England Carpet Co., Inc.United States Bankruptcy Court, D. Vermont · 1983
- In Re AdamsDistrict Court, E.D. Pennsylvania · 1984
- In Re AyalaUnited States Bankruptcy Court, D. Utah · 1983
- In re AdamsUnited States Bankruptcy Court, E.D. Pennsylvania · 1983
- In re Mel-Ric Plating, Inc.District Court, D. Rhode Island · 1984