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IN RE PERMAR PROVISIONS, INC.

Bankruptcy No. 184-41766-260.

79 B.R. 530 (1987)

In re PERMAR PROVISIONS, INC., Debtor.

United States Bankruptcy Court, E.D. New York.

November 16, 1987.

Attorney(s) appearing for the Case

Barst, Mukamal & Babitt by Nathan Fogelson, New York City, for trustee.

New York City Law Dept. by Cornelius F. Roche, New York City, for City of New York.

Carol Lilienfeld, New York City, for Chicago Title Ins. Co.

DECISION AND ORDER

CONRAD B. DUBERSTEIN, Chief Judge.

This case raises the question whether a postpetition, preconfirmation sale of the debtor's real property is "under a plan confirmed," thus exempt from local taxes as provided by section 1146(c) of the Bankruptcy Code.1 This Court finds the sale is exempt from local taxes.

FACTS

The debtor, Permar Provisions, Inc., sold and distributed wholesale meat products...

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