United States Bankruptcy Court, D. Delaware December 9, 2004, 19-10193 (In Re Orion Refining Corp.)

MEMORANDUM DECISION

CHARLES G. CASE, II, Bankruptcy Judge.

Before this Court are three Proofs of Claim, Nos. 302, 677 and 1005, filed by St. Charles Parish School Board (the “St Charles”) against the Orion Refining Corporation (“Orion” or the “Debtor”) in the amount of $1,035,331.74 for sales and use tax deficiencies related to St. Charles for the period December 19, 1998 to December 31, 2002.