Bank of Vermont v. Brentwood Corp. (In re Brentwood Corp.)

MEMORANDUM OF DECISION ON VALIDITY OF TAX SALE

FRANCIS G. CONRAD, Bankruptcy Judge.

This matter1 is before us on Bank’s Motion for Judgment on the Pleadings in regard to Count I of Bank’s Complaint for Declaratory Judgment and Recovery of Property. The motion arises out of discussions among the parties and the Court at the June 14, 1993 hearing on Brentwood’s Motion to Dismiss Count II of the Com*85plaint, which we denied. Because the parties have submitted affidavits and matters outside the pleadings for our consideration, we will treat the motion as one for summary judgment, pursuant to…