IN RE AIRPORT OFFICE COMPLEX, INC.

Bankruptcy No. 5-11-bk-05550-JJT, Adversary No. 5-11-ap-00244-JJT, Bankruptcy No. 5-08-bk-50874-JJT.

IN RE: AIRPORT OFFICE COMPLEX, INC., Chapter Eleven, Debtor. AIRPORT OFFICE COMPLEX, INC., Objector, v. LUZERNE COUNTY TAX CLAIM BUREAU, Claimant. IN RE: BARBARA A. RAY, Chapter Thirteen, Debtor. BARBARA A. RAY, Plaintiff, v. MONROE COUNTY TAX CLAIM BUREAU, Defendant.

United States Bankruptcy Court, M.D. Pennsylvania.

November 28, 2012


OPINION

JOHN J. THOMAS, Bankruptcy Judge.

Section 505 empowers the bankruptcy court to "determine the amount or legality of any tax. . . ." Since both of the captioned matters are asking me to make that determination, albeit under different circumstances, I've chosen to write one opinion dispositive of the pending controversies.

The litigation involving Debtor, Airport Office Complex, Inc., (Airport), is in front of me by virtue...

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