Legal Opinion
In Re Chateaugay Corp.
United States Bankruptcy Court, S.D. New York
Decided June 29, 1989No. 18-13887PublishedCited by 63 opinions
1Opinion of the Court
DECISION ON MOTION FOR SUMMARY JUDGMENT
BURTON R. LIFLAND, Chief Judge.
INTRODUCTION
The main issue presently before the Court appears to be a question of first impression as to whether Safe Harbor Leasing transactions or Tax Benefit Trans fer Agreements are executory contracts or unexpired leases which are capable of being assumed or rejected under § 365 of the Bankruptcy Code. This unique form of transaction, although short-lived in terms of the Internal Revenue Code, has numerous consequences in a bankruptcy reorganization which perhaps were never contemplated at the time of its enactment.
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2Cases cited84 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Kelly v. RobinsonSupreme Court of the United States · 1986
- Annette Heyman v. Commerce and Industry Insurance CompanyCourt of Appeals for the Second Circuit · 1975
- Quinn v. Syracuse Model Neighborhood Corp.Court of Appeals for the Second Circuit · 1980
79 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Cohen v. Drexel Burnham Lambert Group, Inc. (In Re Drexel Burnham Lambert Group, Inc.)United States Bankruptcy Court, S.D. New York · 1992
- Frito-Lay, Inc. v. LTV Steel Co. (In re Chateaugay Corp.)Court of Appeals for the Second Circuit · 1993
- In Re: Manville Forest Products Corporation, DebtorCourt of Appeals for the Second Circuit · 2000
- In Re Continental Airlines, Inc., Debtors, Continental Airlines, Inc.Court of Appeals for the Third Circuit · 1991
- In Re Drexel Burnham Lambert Group Inc.United States Bankruptcy Court, S.D. New York · 1991
58 more not listed; retrieve them via the Exa API.