Legal Opinion
In Re SLUGGO’S CHICAGO STYLE, INC., Debtor. CALIFORNIA STATE BOARD OF EQUALIZATION, Appellant, v. Harold S. TAXEL, Trustee, Appellee
Court of Appeals for the Ninth Circuit
Decided August 27, 1990No. 89-55040PublishedCited by 1 opinion
1Opinion of the Court
ROSENBLATT, District Judge:
Facts
The facts are undisputed. Pursuant to Cal.Rev. & Tax.Code § 6701, the California State Board of Equalization (“Board”) required security, as a condition of doing business, from Sluggo’s Chicago Style, Inc. (“debtor”) for payment of California sales and use taxes.
In April of 1984, the debtor complied by providing this security in the form of a $9,100.00 certificate of deposit (“certificate”) payable to the Board. In November of 1984, the debtor filed a petition for reorganization pursuant to Chapter 11 of the Bankruptcy Code. At the time, the debtor owed the…
2Cases cited14 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Segal v. RochelleSupreme Court of the United States · 1966
- Hoffman v. Connecticut Department of Income MaintenanceSupreme Court of the United States · 1989
- 1 Collier bankr.cas.2d 42, Bankr. L. Rep. P 67,033 Ralph I. Selby, Trustee in Bankruptcy for the Frimberger Corporation v. Ford Motor CompanyCourt of Appeals for the Sixth Circuit · 1979
- United States v. RandallSupreme Court of the United States · 1971
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3Cited by1 opinion
- Steiger v. Clark County, Washington (In Re Steiger)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993