Legal Opinion
Hospitality Ventures/Lavista v. Heartwood 11, L.L.C. (In Re Hospitality Ventures/Lavista)
United States Bankruptcy Court, N.D. Georgia
Decided August 18, 2004No. 15-64770PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION WITH REGARD TO MOTIONS FOR ABSTENTION
PAUL W. BONAPFEL, Bankruptcy Judge.
Section 505(a) of the Bankruptcy Code provides that the bankruptcy court “may determine the amount or legality of any tax ... whether or not previously assessed.” Invoking this statute, the chapter 11 debtor seeks a redetermination of ad valorem taxes on its hotel, alleging that they were based on erroneously high assessments of its value.
The purchaser of the tax claims and the taxing authority have moved the Court to abstain under 28 U.S.C. § 1334(c)(1), which permits abstention “in the interest of…
2Cases cited49 opinions
- Colorado River Water Conservation District v. United StatesSupreme Court of the United States · 1976
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Thompson v. Magnolia Petroleum Co.Supreme Court of the United States · 1940
- In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
- Arkansas Corporation Comm'n v. ThompsonSupreme Court of the United States · 1941
44 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Central Valley AG Enterprises v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- Mugica v. Helena Chemical Co. (In Re Mugica)United States Bankruptcy Court, S.D. Texas · 2007
- Johnston v. City of Middletown (In re Johnston)United States Bankruptcy Court, S.D. Ohio · 2012
- Welt v. EfloorTrade, LLC (In Re Phoenix Diversified Investment Corp.)United States Bankruptcy Court, S.D. Florida. · 2010
- Finova Capital Corp. v. Cote (In Re Finova Capital Corp.)United States Bankruptcy Court, D. Delaware · 2006
5 more not listed; retrieve them via the Exa API.