Legal Opinion
In Re O.P.M Leasing Services, Inc.
United States Bankruptcy Court, S.D. New York
Decided May 9, 1986No. 19-10513PublishedCited by 23 opinions
1Opinion of the Court
DECISION AND ORDER DENYING PRIORITY TO CLAIM OF STATE OF TEXAS
BURTON R. LIFLAND, Bankruptcy Judge.
The State of Texas (“State”) filed a proof of claim in the O.P.M. Leasing Services, Inc. (“O.P.M.”) bankruptcy proceeding seeking, inter alia, $46,010.35 in unpaid franchise taxes. The State contends that its claim is entitled to priority status under § 507(a)(7)(A) of the Bankruptcy Reform Act of 1978 (“Code”). While not objecting to the amount of the claim, James P. Has-sett, the Trustee for O.P.M. (“Trustee”), contends that the claim does not fall within § 507(a)(7)(A), but is properly…
2Cases cited23 opinions
- In Re Mammoth Mart, Inc., Debtor. Stanley Cramer v. Mammoth Mart, Inc.Court of Appeals for the First Circuit · 1976
- Nathanson v. National Labor Relations BoardSupreme Court of the United States · 1952
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Carpenter v. ShawSupreme Court of the United States · 1930
- In the Matter of Jartran, Inc., Debtor. Appeal of Reuben H. Donnelley Corporation and Sandra C. Tinsley, IncCourt of Appeals for the Seventh Circuit · 1984
18 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re Chateaugay CorporationCourt of Appeals for the Second Circuit · 1995
- In Re Amarex, Inc., Debtor. Robert O. Isaac v. Temex Energy, Inc., Successor by Merger to Amarex, Inc.Court of Appeals for the Tenth Circuit · 1988
- In Re Chateaugay Corp.United States Bankruptcy Court, S.D. New York · 1989
- In Re Drexel Burnham Lambert Group Inc.United States Bankruptcy Court, S.D. New York · 1991
- In Re CIS Corp.District Court, S.D. New York · 1992
18 more not listed; retrieve them via the Exa API.