Legal Opinion

In Re Permar Provisions, Inc.

United States Bankruptcy Court, E.D. New York

Decided November 16, 1987No. 8-19-71043PublishedCited by 18 opinions

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

  1. In Re JACOBY-BENDER, INC., Debtor. CITY OF NEW YORK, Appellant, v. JACOBY-BENDER, INC., AppelleeCourt of Appeals for the Second Circuit · 1985
  2. In Re Jacoby-Bender, Inc.United States Bankruptcy Court, E.D. New York · 1984
  3. City of New York v. Smoss Enterprises Corp. (In Re Smoss Enterprises Corp.)District Court, E.D. New York · 1985
  4. Director of Revenue, Delaware v. CCA Partnership (In Re CCA Partnership)District Court, D. Delaware · 1987
  5. In Re CantrupUnited States Bankruptcy Court, D. Colorado · 1985

1 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. In Re: Nvr, Lp, DebtorCourt of Appeals for the Fourth Circuit · 1999
  2. NVR Homes, Inc. v. Clerks of the Circuit Courts for Anne Arundel CountyCourt of Appeals for the Fourth Circuit · 1999
  3. In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
  4. In Re Hechinger Investment Co. of Delaware, Inc.United States Bankruptcy Court, D. Delaware · 2000
  5. 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.

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