In Re First Magnus Financial Corp.
United States Bankruptcy Court, D. Arizona
1Opinion of the Court
MEMORANDUM DECISION ON TRAVIS COUNTY’S MOTION FOR LATE FILING AND ALLOWANCE OF PROOF OF CLAIM
JAMES M. MARLAR, Bankruptcy Judge.
Before the court is the contested Motion for Late Filing and Allowance of Proof of Claim (“Motion,” Dkt. #4069) and Notice of Tax Lien (Dkt.# 4070) of Travis County Tax Assessor-Collector Nelda Wells Spears, on behalf of Travis County and other taxing authorities in Travis County, Texas (“Travis County”). Travis County contends that it is a secured creditor, by virtue of a statutory lien for unpaid 2007 personal property taxes in the amount of $14,388.41, and is a §…
2Cases cited26 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- City of New York v. New York, New Haven & Hartford RailroadSupreme Court of the United States · 1953
- In Re E.R. Fegert, Inc., Debtor. Dan O'rourke, Trustee v. Seaboard Surety Company Coral Construction Company, Inc. Shotwell Paving CompanyCourt of Appeals for the Ninth Circuit · 1989
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3Cited by3 opinions
- In Re Bh S & B Holdings LLCUnited States Bankruptcy Court, S.D. New York · 2010
- In re 300 Washington Street LLCUnited States Bankruptcy Court, E.D. New York · 2015
- Raymond Calvin Wooten and Kathy Riddle WootenUnited States Bankruptcy Court, D. New Mexico · 2020