Legal Opinion

New England Power & Marine, Inc. v. Town of Tyngsborough (In Re Middlesex Power Equipment & Marine, Inc.)

Court of Appeals for the First Circuit

Decided June 11, 2002No. 01-2314PublishedCited by 139 opinions

1Opinion of the Court

LYNCH, Circuit Judge.

This case involves a dispute over payment of taxes owed to a town on real estate sold by a trustee in bankruptcy. The purchaser of the debtor’s property attempted to have the bankruptcy court resolve the tax matter by filing a motion to reopen. The bankruptcy court demurred, preferring to abstain in favor of allowing the Massachusetts Land Court, which was hearing the tax foreclosure proceedings, to resolve the issue. The federal district court, hearing the appeal from the bankruptcy court, held that the bankruptcy court acted within its power and discretion. On appeal to…

2Cases cited23 opinions

  1. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  2. Ruhrgas Ag v. Marathon Oil Co.Supreme Court of the United States · 1999
  3. Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
  4. 17 Collier bankr.cas.2d 743, Bankr. L. Rep. P 71,955 in the Matter of James P. Wood, M.D. And Carol B. Wood, Debtors. Dr. Arthur E. Wood, III v. Dr. James P. Wood, Carol Wood, Woodrow Barham & Wayne Clinic, P.A.Court of Appeals for the Fifth Circuit · 1987
  5. In Re Robert Gruntz, Debtor. Robert Gruntz v. Opinion County of Los Angeles Los Angeles District AttorneyCourt of Appeals for the Ninth Circuit · 2000

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3Cited by139 opinions

  1. Geruschat v. Ernst Young LLP (In Re Seven Fields Development Corp.)Court of Appeals for the Third Circuit · 2007
  2. In Re Michael J. Colarusso Mary Colarusso, Debtors, Robert Canzano, Trustee of the J & B Realty Trust Joan Canzano, Trustee of the J & B Realty Trust v. Mary M. RagosaCourt of Appeals for the First Circuit · 2004
  3. Heghmann v. Indorf (In Re Heghmann)Bankruptcy Appellate Panel of the First Circuit · 2004
  4. Miles v. OkunCourt of Appeals for the Ninth Circuit · 2005
  5. Quincy Medical Center v. GuptaCourt of Appeals for the First Circuit · 2017

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