Legal Opinion
In Re Divco Philadelphia Sales Corp.
United States Bankruptcy Court, E.D. Pennsylvania
Decided August 8, 1986No. 18-00303PublishedCited by 5 opinions
1Opinion of the Court
OPINION
EMIL F. GOLDHABER, Chief Judge:
The predominant question posed in the instant case is whether we should reconsider our opinion and accompanying order in In re Divco Philadelphia Sales Corp., 60 B.R. 323 (Bankr.E.D.Pa.1986), on our finding that a claim of the Pension Benefit Guaranty Corporation (“the Pension Fund”) is not a tax within the meaning of Bankruptcy Rule 2002(j). For the reasons outlined below, we reaffirm our conclusion that the claim is not a tax and that reconsideration should be denied.
The facts of this case are as follows: 1 Several years ago the debtor filed a petition…
2Cases cited6 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Hagner v. United StatesSupreme Court of the United States · 1932
- In Re Pigott, James P., T/d/b/a James P. Pigott Building Materials. Appeal of Conestoga Ceramic Tile Distributors, IncCourt of Appeals for the Third Circuit · 1982
- In Re H. & C. Table Co., Inc.District Court, W.D. Tennessee · 1978
- United States v. Cresta (In Re Cresta)United States Bankruptcy Court, E.D. Pennsylvania · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- LTV Corp. v. Pension Benefit Guaranty Corp. (In Re Chateaugay Corp.)United States Bankruptcy Court, S.D. New York · 1990
- In Re VaughnUnited States Bankruptcy Court, W.D. Texas · 1993
- In Re Divco Philadelphia Sales CorpUnited States Bankruptcy Court, E.D. Pennsylvania · 1986
- In Re Kent Plastics Corp.United States Bankruptcy Court, S.D. Indiana · 1995
- In re Divco Philadelphia Sales Corp.United States Bankruptcy Court, E.D. Pennsylvania · 1986