Legal Opinion
Tropicana Graphics, Inc. v. California Employment Development Department (In Re Tropicana Graphics, Inc.)
United States Bankruptcy Court, C.D. California
Decided November 2, 1982No. Bankruptcy BK LA 80-08824-JD, 80-2980-JDPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
JAMES R. DOOLEY, Bankruptcy Judge.
The sole issue presented in this case is one of law, that is, whether the Employment Development Department of the State of California (hereinafter “E.D.D.”) had acquired, prior to the commencement of Chapter 11 proceedings by Tropicana Graphics, Inc. (hereinafter “Tropicana”) a statutory lien which could not be avoided by Tropicana pursuant to 11 U.S.C. § 545, and hence was unassailable as a preference pursuant to 11 U.S.C. § 547(c)(6). For the reasons which follow, the court answers this question in the negative.
FACTS
On May 11, 1979…
2Cases cited7 opinions
- Phelps v. United StatesSupreme Court of the United States · 1975
- Miller v. Bank of America, N. T. & S. A.Court of Appeals for the Ninth Circuit · 1948
- Allgeier & Dyer, Inc. v. City of Bowling Green (In Re Allgeier & Dyer, Inc.)United States Bankruptcy Court, W.D. Kentucky · 1982
- In Re CumminsCourt of Appeals for the Ninth Circuit · 1981
- In the Matter of Sylvin S. Perry, Bankrupt. Franchise Tax Board of the State of California v. Curtis B. Danning, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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- United States v. Huntington National BankCourt of Appeals for the Sixth Circuit · 2012
- Saslow v. Andrew (In re Loretto Winery Ltd.)Court of Appeals for the Ninth Circuit · 1990
- Scott v. Becker (In Re Scott)United States Bankruptcy Court, E.D. Arkansas · 1988
- In Re Loretto Winery Limited, Debtor (Two Cases). Les Saslow, D/B/A Sun Valley Associates, Formerly Known as California Ranch Management Charles Tagliabue Ccrc Farms Chip Arnett Chris Miloslavich v. Paul B. Andrew, Trustee, Valley Farm Management, Inc., Individually and on Behalf of Equitable Life Assurance Society Richard R. Smith Ned Spieker J & L Farms, Inc. Hein Ranch Company v. Paul B. Andrew, TrusteeCourt of Appeals for the Ninth Circuit · 1990