Legal Opinion
In Re Winn's Stores, Inc.
United States Bankruptcy Court, W.D. Texas
Decided January 12, 1995No. 19-10273PublishedCited by 6 opinions
1Opinion of the Court
Opinion
RONALD B. KING, Bankruptcy Judge.
The question in this case is whether a debtor in possession can avoid pre-petition ad valorem tax liens on personal property. Various tax creditors 1 (the Taxing Units) claim pre-petition liens on certain inventory and equipment previously located in three stores closed after the filing of this Chapter 11 case by the debtor in possession, Winn’s Stores, Inc. (Winn’s). Some of the inventory has been liquidated through retail sales in the ordinary course of business. The equipment and remaining unsold inventory previously located in three closed stores…
2Cases cited22 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Evergreen Marine Corp. v. Six Consignments of Frozen ScallopsCourt of Appeals for the First Circuit · 1993
- Strong v. StrongTexas Supreme Court · 1936
- Permian Petroleum Co. v. Petroleos MexicanosCourt of Appeals for the Fifth Circuit · 1991
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3Cited by6 opinions
- Wells Fargo Bank Northwest, N.A. v. RPK Capital XVI, L.L.C., Texas Court of Appeals, 5th District (Dallas)2012
- Texas Comptroller of Public Accounts v. Amber's Stores, Inc. (In Re Amber's Stores, Inc.)United States Bankruptcy Court, N.D. Texas · 1997
- In Re Permian Producers Drilling, Inc.District Court, W.D. Texas · 2000
- In Re First Magnus Financial Corp.United States Bankruptcy Court, D. Arizona · 2009
- America West Airlines, Inc. v. City of El Paso (In Re America West Airlines, Inc.)United States Bankruptcy Court, D. Arizona · 1997
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