Legal Opinion
Hoffman v. R & E Builders, Inc. (In Re Woodland Builders, Inc.)
United States Bankruptcy Court, D. Connecticut
Decided July 1, 1988No. 19-20353PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER ON REQUESTS FOR PAYMENT OF ADMINISTRATIVE EXPENSE
ROBERT L. KRECHEVSKY, Chief Judge.
I
ISSUE AND BACKGROUND
At issue in this proceeding is whether sales of realty by a chapter 7 trustee liqui dating a debtor’s estate are subject to state-imposed real estate conveyance taxes. The underlying facts can be briefly stated.
On August 3, 1987, the court entered an order for relief upon an involuntary chapter 7 petition filed against Woodland Builders, Inc. (the debtor). The sole assets of the debtor’s estate were two residential properties apparently constructed prepetition by the…
2Cases cited18 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Midlantic National Bank v. New Jersey Department of Environmental ProtectionSupreme Court of the United States · 1986
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
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3Cited by1 opinion
- Obuchowski v. Vermont, Department of Taxes (In Re Henry)United States Bankruptcy Court, D. Vermont · 1991