Legal Opinion

Baltimore County v. Hechinger Investment Co. of Delaware, Inc. (In Re Hechinger Investment Co. of Delaware, Inc.)

District Court, D. Delaware

Decided March 18, 2002No. Bankruptcy No. 99-2261 (PJW). Civ.A. No. 01-121-GMS. Adversary No. 00-72PublishedCited by 7 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

SLEET, District Judge.

I.INTRODUCTION

On June 11,1999, Hechinger Investment Company of Delaware, Inc. (“Hechinger”) filed a voluntary petition for relief under Chapter 11 of the Bankruptcy Code. He-chinger subsequently filed two motions requesting that the Bankruptcy Court enter a declaration that certain real property transfers were exempt from state transfer and recording taxes pursuant to § 1146(c) of the Bankruptcy Code. In a Memorandum Opinion dated October 10, 2000, the Bankruptcy Court granted the requested Section 1146(c) relief. 1 See In re Hechinger Invest. Co. of…

2Cases cited11 opinions

  1. Midnight Sessions, Ltd. v. City of PhiladelphiaCourt of Appeals for the Third Circuit · 1991
  2. In Re CruzUnited States Bankruptcy Court, S.D. New York · 2000
  3. In Re JACOBY-BENDER, INC., Debtor. CITY OF NEW YORK, Appellant, v. JACOBY-BENDER, INC., AppelleeCourt of Appeals for the Second Circuit · 1985
  4. In Re: William Stoecker, DebtorCourt of Appeals for the Seventh Circuit · 1999
  5. In Re: Nvr, Lp, DebtorCourt of Appeals for the Fourth Circuit · 1999

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3Cited by7 opinions

  1. In Re: Hechinger Investment Company of Delaware, Inc., Debtor Baltimore County, Maryland Montgomery County, Maryland Prince George's County, Maryland State of Maryland v. Hechinger Liquidation Trust Patricia A. Staiano, Trustee State of Maryland, Baltimore County, Maryland, Montgomery County, Maryland, and Prince George's County, MarylandCourt of Appeals for the Third Circuit · 2003
  2. In Re Linc Capital, Inc.United States Bankruptcy Court, N.D. Illinois · 2002
  3. Mayfair Mills, Inc. v. Spartanburg County (In Re Mayfair Mills, Inc.)United States Bankruptcy Court, D. South Carolina · 2002
  4. Baltimore County v. Hechinger Liquidation TrustCourt of Appeals for the Third Circuit · 2003
  5. Baltimore County v. Hechinger Liquidation Trust (In Re Hechinger Investment Co. of Delaware, Inc.)Court of Appeals for the Third Circuit · 2003

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