In Re Best Products Co., Inc.
United States Bankruptcy Court, S.D. New York
1Opinion of the Court
DECISION ON MUTUAL LIFE INSURANCE COMPANY’S MOTION
TINA L. BROZMAN, Bankruptcy Judge.
“So long as people do not mean what they say or do not say what they mean, there will be enough uncertainty to keep everyone busy hiding intent and obfuscating meaning.” In re Winston Mills, Inc., 6 B.R. 587, 596 (Bankr.S.D.N.Y.1980). Not a lot has changed since Judge Roy Babitt wrote those words. My task is to determine, much as he did, whether a transaction which is denominated a lease is, instead, a financing vehicle. But there, the lease was between third parties. Here, it is between affiliated…
2Cases cited18 opinions
- Allen Realty Corp. v. HolbertSupreme Court of Virginia · 1984
- Center v. Hampton Affiliates, Inc.New York Court of Appeals · 1985
- Beeler v. American Trust Co.California Supreme Court · 1944
- In Re Pch Associates, F/k/a Simon Associates, Debtor. Liona Corporation, N v. V. Pch AssociatesCourt of Appeals for the Second Circuit · 1986
- United States v. Gleneagles Investment Co.District Court, M.D. Pennsylvania · 1983
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3Cited by17 opinions
- HBE Leasing Corp. v. FrankCourt of Appeals for the Second Circuit · 1995
- Securities Investor Protection Corp. v. Stratton Oakmont, Inc.United States Bankruptcy Court, S.D. New York · 1999
- In Re Best Products Co., Inc.United States Bankruptcy Court, S.D. New York · 1994
- Rosener v. Majestic Management, Inc. (In Re OODC, LLC)United States Bankruptcy Court, D. Delaware · 2005
- Silverman v. K.E.R.U. Realty Corp. (In Re Allou Distributors, Inc.)United States Bankruptcy Court, E.D. New York · 2007
12 more not listed; retrieve them via the Exa API.