Legal Opinion

Director of Revenue, Delaware v. CCA Partnership (In Re CCA Partnership)

District Court, D. Delaware

Decided April 13, 1987No. Civ. A. No. 87-116-JJF, Bankruptcy No. 86-83PublishedCited by 10 opinions

1Opinion of the Court

OPINION

FARNAN, District Judge.

This appeal arises out of a declaratory judgment action in which the Bankruptcy Court entered an Order granting summary judgment in favor of the debtor, CCA Partnership and against the Director of Revenue, State of Delaware (“Director”). The Director appealed. The Court has jurisdiction pursuant to 28 U.S.C. § 158 and Bankruptcy Rule 8002. I affirm.

BACKGROUND

CCA Partnership, a Chapter 11 debtor, filed a Complaint in the Bankruptcy Court seeking a declaration that 11 U.S.C. § 1146(c) exempts a contemplated transfer of its real estate from the Delaware Realty…

2Cases cited5 opinions

  1. In Re JACOBY-BENDER, INC., Debtor. CITY OF NEW YORK, Appellant, v. JACOBY-BENDER, INC., AppelleeCourt of Appeals for the Second Circuit · 1985
  2. In Re Jacoby-Bender, Inc.United States Bankruptcy Court, E.D. New York · 1984
  3. CCA Partnership v. Director of Revenue, State of Delaware (In Re CCA Partnership)United States Bankruptcy Court, D. Delaware · 1987
  4. In Re CantrupUnited States Bankruptcy Court, D. Colorado · 1985
  5. Director of Revenue v. BarrySuperior Court of Delaware · 1978

3Cited by10 opinions

  1. In Re Permar Provisions, Inc.United States Bankruptcy Court, E.D. New York · 1987
  2. In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
  3. Baltimore County v. Hechinger Investment Co. of Delaware, Inc. (In Re Hechinger Investment Co. of Delaware, Inc.)District Court, D. Delaware · 2002
  4. In Re Bel-Aire Investments, Inc.United States Bankruptcy Court, M.D. Florida · 1992
  5. In Re Brentwood Outpatient, Ltd.District Court, M.D. Tennessee · 1993

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