Legal Opinion
In re Indianapolis Downs, LLC
United States Bankruptcy Court, D. Delaware
Decided October 26, 2011No. 11-11046 (BLS)PublishedCited by 11 opinions
1Opinion of the Court
OPINION1
BRENDAN LINEHAN SHANNON, Bankruptcy Judge.
Before the Court is Indianapolis Downs, LLC’s (“Indianapolis Downs” or the “Debtor”) motion for a determination of the legality of certain taxes under § 505(a) of the Bankruptcy Code2 (the “Tax Motion”).3 This contested matter4 presents a dispute between Indianapolis Downs, a corporate debtor in the gaming industry, and the Indiana Department of Revenue (the “Department”),5 a state taxing authority. The parties disagree over whether an Indiana tax reaches all, or only part, of the Debtor’s revenue from slot-machine wagering. The Debtor claims…
2Cases cited50 opinions
- Colorado River Water Conservation District v. United StatesSupreme Court of the United States · 1976
- Burford v. Sun Oil Co.Supreme Court of the United States · 1943
- Quackenbush v. Allstate InsuranceSupreme Court of the United States · 1996
- New Orleans Public Service, Inc. v. Council of City of New OrleansSupreme Court of the United States · 1989
- Deakins v. MonaghanSupreme Court of the United States · 1988
45 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In re La Paloma Generating Co.United States Bankruptcy Court, D. Delaware · 2018
- In re Ryckman Creek Resources, LLCUnited States Bankruptcy Court, D. Delaware · 2017
- Vanguard Operating, LLC v. State (In re Vanguard Natural Res., LLC)United States Bankruptcy Court, S.D. Texas · 2019
- In re Altegrity, Inc.United States Bankruptcy Court, D. Delaware · 2016
- In re ID Liquidation One, LLCUnited States Bankruptcy Court, D. Delaware · 2013
6 more not listed; retrieve them via the Exa API.