Davis v. West Virginia State Tax Department (In re Patriot Coal Corp.)

MEMORANDUM OPINION

Keith L. Phillips, United States Bankruptcy Judge

Plaintiff, Eugene Davis, liquidating trustee (the “Trustee”) for the PCC Liq-. uidating Trust (the “Liquidating Trust”), successor-in-interest to Patriot Coal Corporation (“Patriot”), Panther, LLC (“Panther”), Catenary Coal Company (“Catenary”), and Coyote Coal. Company (“Coyote”) (collectively, the “Debtors”), filed a “Complaint for Turnover of Tax Refund” (the “Complaint”) against ,the West Virginia State Tax Department (the “Tax Department”) seeking the turnover of at least $5,082,011.72 in tax refunds and interest. In…