Metropolitan Dade County v. Kapila (In Re Home & Housing of Dade County, Inc.)

ORDER REVERSING ORDER OF BANKRUPTCY COURT DETERMINING TAX LIABILITY PURSUANT TO 11 U.S.C. § 505

NESBITT, District Judge.

THIS CAUSE came before the Court upon an appeal of the ORDER GRANTING IN PART AND DENYING IN PART TRUSTEE’S MOTION TO DETERMINE DEBTOR’S TAX LIABILITY FOR PRIOR YEARS’ AD VALOREM REAL ESTATE AND TANGIBLE PERSONAL PROPERTY TAXES PURSUANT TO 11 U.S.C. § 505, entered by Bankruptcy Judge Paul G. Hyman on July 13,1995.

Under the authority of 11 U.S.C. § 505(a)(1), the bankruptcy court determined that the debtor is entitled to a charitable use exemption with respect to the taxes…