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IN RE FRANK MEADOR BUICK, INC.

Bankruptcy No. 7-80-00436, Civ. A. No. 7-86-0266(R).

65 B.R. 200 (1986)

In re FRANK MEADOR BUICK, INC., Debtor. Ray DOBBINS, Appellant, v. FRANK MEADOR BUICK, INC., et al., Appellees.

United States District Court, W.D. Virginia, Roanoke Division.

September 22, 1986.

Attorney(s) appearing for the Case

Jonathan M. Apgar, Willis, Damico and Apgar, Roanoke, Va., for appellant.

Mr. George A. McLean, Jr., Roanoke, Va., Trustee.

Mr. David A. Furrow, Hutcherson, Rhodes & Furrow, Rocky Mount, Va., Joseph D. Logan, III, Plunkett & Logan, Kenneth M. Sorenson, Asst. U.S. Atty., Roanoke, Va., S. Martin Teel, Jr., Attorney, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellees.

MEMORANDUM OPINION

TURK, Chief Judge.

In this appeal, the appellant Ray Dobbins contests the order of the United States Bankruptcy Court for the Western District of Virginia entered on April 14, 1986. 59 B.R. 787. The bankruptcy court ruled that Dobbins' claim for rent incurred by the debtor, Frank C. Meador Buick, Inc. (Meador), was not entitled to priority status under 11 U.S.C. § 507(a)(1). The court held that tax...

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