Legal Opinion

In Re Damar MacHine, Inc.

United States Bankruptcy Court, D. Maine

Decided May 16, 1983No. 19-20044PublishedCited by 7 opinions

1Opinion of the Court

MEMORANDUM DECISION

FREDERICK A. JOHNSON, Bankruptcy Judge.

In this case, the chapter 7 trustee objects to a claim for personal property taxes filed by the City of Saco. The trustee contends that the city has no allowable claim under section 502(b)(4) of the Bankruptcy Code because the property on which the tax was assessed never became part of the estate. 11 U.S.C.A. § 502(b)(4) (1979). The city argues that section 502(b)(4) is not applicable to this case. The court concludes that the city’s claim must be disallowed. 1

On January 11, 1982, the debtor, DaMar Machine, Inc., filed a chapter 7…

2Cases cited6 opinions

  1. In Re CumminsCourt of Appeals for the Ninth Circuit · 1981
  2. Davis v. Lamesa Independent School District (In Re Davis)United States Bankruptcy Court, N.D. Texas · 1981
  3. Griffith v. Plainview Independent School District (In Re Transco Corp.)United States Bankruptcy Court, N.D. Texas · 1981
  4. In Re RaflowitzDistrict Court, D. Connecticut · 1941
  5. In Re NussbaumDistrict Court, S.D. Texas · 1966

1 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. In Re SpruillUnited States Bankruptcy Court, E.D. North Carolina · 1987
  2. In Re Garfinckels, Inc.District Court, District of Columbia · 1996
  3. In Re Skinner Lumber Co., Inc.United States Bankruptcy Court, D. South Carolina · 1983
  4. In Re Milit, Inc.United States Bankruptcy Court, W.D. Texas · 1999
  5. In Re Precision Concepts, Inc.United States Bankruptcy Court, M.D. North Carolina · 2004

2 more not listed; retrieve them via the Exa API.

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