Legal Opinion
In Re Kick-Off, Inc.
United States Bankruptcy Court, D. Massachusetts
Decided June 17, 1987No. 19-10046PublishedCited by 9 opinions
1Opinion of the Court
OPINION
JAMES F. QUEENAN, Jr., Bankruptcy Judge.
This case presents the question of whether a state tax commissioner has a valid property interest in a liquor license by force of a statute which gives him the right to block the renewal or transfer of the license unless taxes are paid.
Kick-Off, Inc. (the “Debtor”) operated a restaurant and lounge in Amherst, Massachusetts. Prior to the commencement of these bankruptcy proceedings, it signed an agreement for the sale of all of its assets to Toucan, Inc. for $98,000, of which $13,-000 was allocated to the Debtor’s all alcoholic beverage license…
2Cases cited10 opinions
- Perez. v. CampbellSupreme Court of the United States · 1971
- In Re Farmers Markets, Inc., Debtors. State of California, State Board of Equalization, and Employment Development Department v. Farmers Markets, Inc., in Re Dick and Carleen Brink, Debtors. State of California, State Board of Equalization, and Employment Development Department v. Sy v. BrownCourt of Appeals for the Ninth Circuit · 1986
- In Re Anchorage International Inn, Inc.Court of Appeals for the Ninth Circuit · 1983
- In The Matter Of Professional Bar Co., Inc.Court of Appeals for the Ninth Circuit · 1976
- Aegean Fare, Inc. v. Licensing Board (In Re Aegean Fare, Inc.)United States Bankruptcy Court, D. Massachusetts · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re SPM Manufacturing Corp.United States Bankruptcy Court, D. Massachusetts · 1994
- Nejberger v. Pennsylvania Liquor Control Board (In Re Nejberger)United States Bankruptcy Court, E.D. Pennsylvania · 1990
- Integrated Solutions, Inc. v. Service Support Specialties, Inc.District Court, D. New Jersey · 1996
- City of Phoenix v. A.J. Bayless Markets, Inc. (In Re A.J. Bayless Markets, Inc.)United States Bankruptcy Court, D. Arizona · 1989
- In Re AppuglieseUnited States Bankruptcy Court, D. Massachusetts · 1997
4 more not listed; retrieve them via the Exa API.