Joseph J. Lawler, Trustee for 2111 Associates-Chicago v. County of Henrico, in Re 2111 Associates, Bankrupt

FIELD, Senior Circuit Judge:

The County of Henrico, Virginia, appeals from an order of the district court denying it the status of a general unsecured creditor of the bankrupt, 2111 Associates-Chicago. After 2111 Associates was adjudicated an involuntary bankrupt, the County filed a priority claim for business personal property taxes. The claim amounted to $88,-170.80, including penalty and interest, and was based upon ad valorem taxes assessed against a Falcon jet airplane and furniture and fixtures which were used by the bankrupt in its business. The Trustee in Bankruptcy filed an objection…