Legal Opinion

In Re Best Repair Company, Inc. v. United States

Court of Appeals for the Fourth Circuit

Decided May 8, 1986No. 85-1907PublishedCited by 29 opinions

1Opinion of the Court

HARRISON L. WINTER, Chief Judge:

The government appeals from the judgment of the district court denying it post-petition interest on its tax lien against property of the bankrupt debtor, Best Repair Company, Inc. The district court ruled that § 506(b) of the Bankruptcy Code (11 U.S.C.) prohibits the recovery of post-petition interest on nonconsensual claims such as tax liens. Convinced that the plain terms of § 506(b) require a contrary result, we reverse.

I

On July 23,1983, the debtor, Best Repair Company, Inc., filed for reorganization under Chapter 11 of the Bankruptcy Code. The government…

2Cases cited5 opinions

  1. City of New York v. SaperSupreme Court of the United States · 1949
  2. United States v. J. Allen Harrington, Trustee, in the Matter of G. N. Childress, Dba Childress Transportation Company, BankruptCourt of Appeals for the Fourth Circuit · 1959
  3. In Re ColegroveCourt of Appeals for the Sixth Circuit · 1985
  4. Hoffman v. Internal Revenue Service (In Re Hoffman)United States Bankruptcy Court, D. Maryland · 1983
  5. In Re MorrisseyUnited States Bankruptcy Court, E.D. Virginia · 1984

3Cited by29 opinions

  1. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  2. MACK FINANCIAL CORPORATION, Appellee, v. Dianna Marshall IRESON, Virginia Bankers Associations, Appellant. Amicus CuriaeCourt of Appeals for the Fourth Circuit · 1986
  3. In Re Parr Meadows Racing Ass'n, Inc.District Court, E.D. New York · 1988
  4. In Re BusoneUnited States Bankruptcy Court, E.D. New York · 1987
  5. In Re Newbury Cafe, Inc., D/B/A 29 Newbury, Debtor. Commonwealth of Massachusetts v. Newbury Cafe, Inc.Court of Appeals for the First Circuit · 1988

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