California v. Farmers Markets, Inc.
Court of Appeals for the Ninth Circuit
1Opinion of the Court
GOODWIN, Circuit Judge.
The California State Board of Equalization (“the State”) appeals the district court’s affirmance of two bankruptcy court orders which barred the State from asserting California Business and Professions Code § 24049 (Deering 1976) against several liquor license holders in bankruptcy.
Section 24049 disallows the transfer of a liquor license until the holder pays certain state taxes.1 The licenses at issue have been sold. Part of the proceeds has been placed in escrow, and the remainder has been placed in trust with the debtors’ attorney. The State and appellees Capitol…
2Cases cited7 opinions
- Board of Trade of Chicago v. JohnsonSupreme Court of the United States · 1924
- Hyde v. WoodsSupreme Court of the United States · 1877
- In the Matter of Telemart Enterprises, Inc., Bankrupt. Alfred M. Lewis, Inc. v. Lawrence Holzman, TrusteeCourt of Appeals for the Ninth Circuit · 1975
- In The Matter Of Professional Bar Co., Inc.Court of Appeals for the Ninth Circuit · 1976
- United States v. CaliforniaCourt of Appeals for the Ninth Circuit · 1960
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3Cited by5 opinions
- In Re Farmers Markets, Inc., Debtors. State of California, State Board of Equalization, and Employment Development Department v. Farmers Markets, Inc., in Re Dick and Carleen Brink, Debtors. State of California, State Board of Equalization, and Employment Development Department v. Sy v. BrownCourt of Appeals for the Ninth Circuit · 1986
- Paul v. MontsCourt of Appeals for the Tenth Circuit · 1990
- In Re Raintree Healthcare Corp., Debtor. Suncrest Healthcare Center LLC v. Omega Healthcare Investors, Inc.Court of Appeals for the Ninth Circuit · 2005
- Lewis A. Paul v. T. Conrad Monts, Donald W. Bostwick, Trustee of International Plastics, Inc. v. Travenca Development Corporation, Also Known as Transnational Venture-Capital Development Corporation Titan Energy Co., Ltd. T. Conrad Monts the Southwest National Bank Southern Investors Management Co., Inc. Farmers Home AdministrationCourt of Appeals for the Tenth Circuit · 1990
- Suncrest Healthcare v. Omega HealthcareCourt of Appeals for the Ninth Circuit · 2005