In Re Permar Provisions, Inc.
United States Bankruptcy Court, E.D. New York
1Opinion of the Court
DECISION AND ORDER
CONRAD B. DUBERSTEIN, Chief Judge.
This case raises the question whether a postpetition, preconfirmation sale of the debtor’s real property is “under a plan confirmed,” thus exempt from local taxes as provided by section 1146(c) of the Bankruptcy Code. 1 This Court finds the sale is exempt from local taxes.
FACTS
The debtor, Permar Provisions, Inc., sold and distributed wholesale meat products. It expanded its business, purchasing a meat processing plant in New York City and equipment. It executed to Banco de Ponce a purchase money mortgage on the building for $250,000 and a…
2Cases cited6 opinions
- In Re JACOBY-BENDER, INC., Debtor. CITY OF NEW YORK, Appellant, v. JACOBY-BENDER, INC., AppelleeCourt of Appeals for the Second Circuit · 1985
- In Re Jacoby-Bender, Inc.United States Bankruptcy Court, E.D. New York · 1984
- City of New York v. Smoss Enterprises Corp. (In Re Smoss Enterprises Corp.)District Court, E.D. New York · 1985
- Director of Revenue, Delaware v. CCA Partnership (In Re CCA Partnership)District Court, D. Delaware · 1987
- In Re CantrupUnited States Bankruptcy Court, D. Colorado · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- In Re: Nvr, Lp, DebtorCourt of Appeals for the Fourth Circuit · 1999
- NVR Homes, Inc. v. Clerks of the Circuit Courts for Anne Arundel CountyCourt of Appeals for the Fourth Circuit · 1999
- In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
- In Re Hechinger Investment Co. of Delaware, Inc.United States Bankruptcy Court, D. Delaware · 2000
- New York City Department of Finance v. 310 Associates, L.P. (In Re 310 Associates, L.P.)District Court, S.D. New York · 2002
13 more not listed; retrieve them via the Exa API.