Legal Opinion

Oregon, Department of Transportation v. Arrow Transportation Co. of Delaware (In Re Arrow Transportation Co. of Delaware)

District Court, D. Oregon

Decided January 14, 1999No. Bankruptcy No. 397-34556-PSH11, Civ. No. 98-1465-FRPublishedCited by 2 opinions

1Opinion of the Court

OPINION AND ORDER

FRYE, District Judge.

The matter before the court is the appeal by the State of Oregon, Department of Transportation, from the Memorandum Opinion of the United States Bankruptcy Court for the District of Oregon of August 6, 1998. The bankruptcy judge ruled that the Oregon Department of Transportation had a general unsecured claim because the obligation upon which the claim was based is a fee rather than a tax.

BACKGROUND

This case arose from an objection by the debtor, Arrow Transportation Co. of Delaware (debtor Arrow), to a proof of claim filed by the Oregon Department of…

2Cases cited7 opinions

New Jersey v. AndersonSupreme Court of the United States · 1906
City of New York v. FeiringSupreme Court of the United States · 1941
In Re Lorber Industries Of California, Inc.Court of Appeals for the Ninth Circuit · 1982
In Re Karen Lee Camilli, Debtor. Industrial Commission of Arizona v. Karen Lee CamilliCourt of Appeals for the Ninth Circuit · 1996
Portland Van & Storage Co. v. HossOregon Supreme Court · 1932

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3Cited by2 opinions

In Re LTV Steel Co., Inc.United States Bankruptcy Court, N.D. Ohio · 2001
In Re Cottage Grove HospitalUnited States Bankruptcy Court, D. Oregon · 2001