Legal Opinion
Matter of Columbia Gas System, Inc.
United States Bankruptcy Court, D. Delaware
Decided August 19, 1992No. 19-50143PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HELEN S. BALICK, Bankruptcy Judge.
On February 14, 1992, the Columbia Gas Transmission Corporation (TCo), a debtor-in-possession in this court, filed a motion to pay various property tax liabilities in ten states. The Internal Revenue Service objected to the motion. Extensive discussions between TCo and the IRS resulted in consent orders allowing TCo to pay some of the requested property taxes. TCo voluntarily dismissed its motion with respect to other of the property taxes.
Presently still in dispute are certain property tax liabilities in West Virginia. As to these…
2Cases cited6 opinions
- Butner v. United StatesSupreme Court of the United States · 1979
- Equibank, N.A. And the Farmers' Home Administration v. Wheeling-Pittsburgh Steel CorporationCourt of Appeals for the Third Circuit · 1989
- Matter of OPM Leasing Services, Inc.United States Bankruptcy Court, S.D. New York · 1987
- City of Fairmont v. Pitrolo Pontiac-Cadillac Co.West Virginia Supreme Court · 1983
- In Re Ames Department Stores, Inc.United States Bankruptcy Court, S.D. New York · 1992
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3Cited by4 opinions
- Midland Central Appraisal District v. Midland Industrial Service Corp.Court of Appeals for the Fifth Circuit · 1994
- In Re Columbia Gas Transmission CorporationCourt of Appeals for the Third Circuit · 1994
- In Re Anchor Glass Container Corp.United States Bankruptcy Court, M.D. Florida · 2007
- West Virginia State Department of Tax & Revenue v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994