Legal Opinion

In Re Beulah Chruch of God in Chirst Jesus, Inc.

United States Bankruptcy Court, S.D. New York

Decided October 18, 2004No. 19-35382PublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM DECISION AND ORDER GRANTING REQUEST FOR EXEMPTION AND DENYING OBJECTION TO EXEMPTION FROM TRANSFER TAX UNDER 11 U.S.C. § lU6(c)

ROBERT D. DRAIN, Bankruptcy Judge.

The debtor and debtor in possession, Beulah Church of God in Christ Jesus, Inc. (the “Debtor”), moved under sections 363(b) and (f) of the Bankruptcy Code, 11 U.S.C. §§ 101 et seq., to sell twenty-three buildings. Before the Debtor filed its motion, it had filed a chapter 11 plan and disclosure statement. The Debtor obtained Court approval of the sale and the sale closed, however, before the confirmation of its chapter 11…

2Cases cited21 opinions

  1. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  2. Lamie v. United States TrusteeSupreme Court of the United States · 2004
  3. Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
  4. In the Matter of Cohoes Industrial Terminal, Inc., Debtor. Leon C. Baker, Cross-Appellee v. Latham Sparrowbush Associates, Cross-AppellantCourt of Appeals for the Second Circuit · 1991
  5. National Private Truck Council, Inc. v. Oklahoma Tax Comm'nSupreme Court of the United States · 1995

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3Cited by3 opinions

  1. State of Florida Department of Revenue v. Piccadilly Cafeterias, Inc. (In Re Piccadilly Cafeterias, Inc.)Court of Appeals for the Eleventh Circuit · 2007
  2. Florida Department of Revenue v. Piccadilly Cafeterias, Inc. (In Re Piccadilly Cafeterias, Inc.)District Court, S.D. Florida · 2006
  3. In Re Complete Retreats, LLCUnited States Bankruptcy Court, D. Connecticut · 2006

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