Legal Opinion
Cumberland Farms, Inc. v. Town of Barnstable (In Re Cumberland Farms, Inc.)
United States Bankruptcy Court, D. Massachusetts
Decided December 15, 1994No. 15-10584PublishedCited by 19 opinions
1Opinion of the Court
OPINION
JAMES F. QUEENAN, Jr., Chief Judge.
Cumberland Farms, Inc. (the “Debtor”) has brought these proceedings against thirteen Massachusetts municipalities and one Maine municipality to contest the valuations of some forty-seven parcels of real estate. At issue are real estate taxes for fiscal years 1988 through 1993, all of which have been paid except the 1992 taxes. Also contested is the rate of interest on the 1992 taxes. The municipalities move for summary judgment, contending the court lacks jurisdiction. The Commonwealth of Massachusetts has filed an amicus brief in support of the…
2Cases cited22 opinions
- Rubin v. United StatesSupreme Court of the United States · 1981
- Garcia v. United StatesSupreme Court of the United States · 1985
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Giles E. Miller v. Meinhard-Commercial CorporationCourt of Appeals for the Fifth Circuit · 1972
- Sure-Snap Corp. v. State Street Bank & Trust Co.Court of Appeals for the Second Circuit · 1991
17 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re: Custom Distribution Services Inc., Debtor City of Perth Amboy v. Custom Distribution Services, IncCourt of Appeals for the Third Circuit · 2000
- Adams v. Hartconn Associates, Inc. (In Re Adams)United States Bankruptcy Court, D. Massachusetts · 1997
- Northbrook Partners LLP v. County of Hennepin (In Re Northbrook Partners LLP)United States Bankruptcy Court, D. Minnesota · 2000
- IRR Supply Centers, Inc. v. Phipps (In Re Phipps)United States Bankruptcy Court, W.D. New York · 1998
- Central Valley AG Enterprises v. United StatesCourt of Appeals for the Ninth Circuit · 2008
14 more not listed; retrieve them via the Exa API.