Legal Opinion
In Re Garfinckels, Inc.
District Court, District of Columbia
Decided July 5, 1996No. Bankruptcy 90-00506PublishedCited by 15 opinions
1Opinion of the Court
DECISION ON STATUS OF TAX CLAIMS OF ANNE ARUNDEL COUNTY, MONTGOMERY COUNTY AND PRINCE GEORGE’S COUNTY
S. MARTIN TEEL, Jr., Bankruptcy Judge.
These contested matters involve claims for personal property taxes asserted against the debtor, Garfinckels, Inc., by three counties in Maryland — Montgomery County, Anne Arundel County, and Prince George’s County. Although the tax claims are identical in character, Anne Arundel County and Prince George’s County assert that their tax claims are entitled to seventh priority under 11 U.S.C. § 507(a)(7)(B) 1 which deals with claims for prepetition property…
2Cases cited56 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. NolandSupreme Court of the United States · 1996
- In the Matter of Fabricators, Inc., Debtor. Fabricators, Inc., Cross-Appellant v. Technical Fabricators, Inc., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1991
- In Re Mark Anthony Construction, Inc., Debtor. United States of America v. Ian Ledlin, TrusteeCourt of Appeals for the Ninth Circuit · 1989
51 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Alberts v. Tuft (In Re Greater Southeast Community Hospital Corp. I)District Court, District of Columbia · 2006
- Alberts v. HCA Inc. (In Re Greater Southeast Community Hospital Corp. I)District Court, District of Columbia · 2006
- Louisiana Department of Revenue & Taxation v. Lewis (In Re Lewis)Court of Appeals for the Fifth Circuit · 2000
- In Re Guardian Realty Group, L.L.C.District Court, District of Columbia · 1997
- Marion County Treasurer v. Blue Lustre Products, Inc.District Court, S.D. Indiana · 1997
10 more not listed; retrieve them via the Exa API.