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New York City Department of Finance v. 310 Associates, L.P. (In Re 310 Associates, L.P.)

District Court, S.D. New York

Decided August 23, 2002No. 01 Civ. 10199(MGC)PublishedCited by 10 opinions

1Opinion of the Court

OPINION

CEDARBAUM, District Judge.

The New York City Department of Finance (the “City”) appeals from an order of the Bankruptcy Court. In the proceedings below, the Bankruptcy Court granted 310 Associates, L.P. (“debtor”) an exemption, pursuant to 11 U.S.C. § 1146(c), from payment of municipal real estate transfer taxes. The City argues that the Bankruptcy Court erred in granting the exemption, because 1) the transfer occurred before the debtor had even proposed a plan of confirmation, and 2) section 1146(c) does not apply to a liquidating reorganization. For the reasons that follow, the order…

2Cases cited11 opinions

  1. Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
  2. In Re United States Lines, Inc.Court of Appeals for the Second Circuit · 1999
  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 Jacoby-Bender, Inc.United States Bankruptcy Court, E.D. New York · 1984
  5. In Re: 995 Fifth Avenue Associates, L.P.Court of Appeals for the Second Circuit · 1992

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

3Cited by10 opinions

  1. In Re Webster Classic Auctions, Inc.United States Bankruptcy Court, M.D. Florida · 2004
  2. 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
  3. Florida Department of Revenue v. Piccadilly Cafeterias, Inc. (In Re Piccadilly Cafeterias, Inc.)District Court, S.D. Florida · 2006
  4. In Re Beulah Chruch of God in Chirst Jesus, Inc.United States Bankruptcy Court, S.D. New York · 2004
  5. Baltimore County v. Hechinger Liquidation TrustCourt of Appeals for the Third Circuit · 2003

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