Hakim v. Allegheny County (In re Virginia Mansions Apartments, Inc.)

MEMORANDUM OPINION

JUDITH K. FITZGERALD, Bankruptcy Judge.

Before the court is the Motion of Elias J. Hakim, Jr., (Hakim) to Disallow the Claim of Allegheny County, Chartiers. Valley School District and Township of Scott, all of which are taxing bodies. This bankruptcy began as an involuntary Chapter 7 filed by Hakim against the Debtor. Subsequently it was converted to a voluntary Chapter 7. Prior to the bankruptcy, Hakim was an owner of the Debtor but he transferred his interest to an entity known as the Sunland Properties Trust several years prepetition.

As a preliminary matter, the court…