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ST. CROIX HOTEL v. GOVERNMENT OF VIRGIN ISLANDS

No. 88-3433.

867 F.2d 169 (1989)

ST. CROIX HOTEL CORPORATION, Appellant, v. GOVERNMENT OF THE VIRGIN ISLANDS.

United States Court of Appeals, Third Circuit.

Decided February 2, 1989.

Attorney(s) appearing for the Case

Joel H. Holt, (argued), Christiansted, St. Croix U.S.A. V.I., for appellant.

Godfrey R. de Castro, Atty. Gen., Rosalie Simmonds Ballentine, Sol. Gen., Joanne E. Bozzuto, (argued), Asst. Atty. Gen., Susan Frederick Rhodes, Asst. Atty. Gen., Dept. of Justice, St. Thomas, U.S.A. V.I., for appellee.

Before GREENBERG, SCIRICA and WEIS, Circuit Judges.

OPINION OF THE COURT

WEIS, Circuit Judge.

In this declaratory judgment action, the district court ruled that pre-petition property taxes assessed against plaintiff had been discharged in bankruptcy, but that post-petition taxes were administrative expenses that must be paid. We reject the plaintiff's arguments that a holding of that nature is reserved to the bankruptcy judge and was contrary to the terms of a settlement...

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