Legal Opinion

SGR Winddown, Inc., a Delaware corporation

United States Bankruptcy Court, D. Delaware

Decided January 8, 2021No. 19-11973Unknown

1Opinion

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: ) Chapter 11 ) SGR WINDDOWN, Inc., et al., ) Case No. 19-11973 (MFW) ) Jointly Administered ) Debtors. ) Related Docs. 710, 724, _________________________________ ) 743, 752, 753 & 755 MEMORANDUM OPINION1 Before the Court is the Objection of SGR Winddown, Inc., and its affiliates (collectively, the “Debtors”) to Claim Number 205 filed by the New York City Department of Finance (“DOF”). The only issue remaining is the priority claimed by DOF for outstanding Commercial Rent Taxes (“CRT”).2 For the reasons stated below,…

2Cases cited19 opinions

  1. Stern v. MarshallSupreme Court of the United States · 2011
  2. Billings v. United StatesSupreme Court of the United States · 1914
  3. United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
  4. 26 Collier bankr.cas.2d 663, Bankr. L. Rep. P 74,447 in Re Allegheny International, Inc. J. Daniel SnyderCourt of Appeals for the Third Circuit · 1992
  5. City of New York v. FeiringSupreme Court of the United States · 1941

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