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In re Barnhills Buffet Inc.

In re Barnhills Buffet Inc.

Ruling
Claim filed by county for personal property taxes after conversion to chapter 7 was not entitled to administrative expense status.
Procedural posture

A county tax collector filed a motion for allowance of an administrative expense claim for unpaid ad valorem personal property taxes for 2008 and 2009 pursuant to 11 U.S.C.S. § 503(b)(1)(B). The chapter 7 trustee objected to the claim.

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Commercial opinion summary, case decided on February 24, 2010 , LexisNexis #0510-046