Mintec Corp. v. Miton
District Court, D. Maryland
1Opinion of the Court
MEMORANDUM OPINION
ROGER W. TITUS, District Judge.
This bankruptcy appeal presents a corporate “life after death” question. More precisely, it raises the questions of what, if any, “life” a Maryland corporation has following its corporate “death” at the hands of the State and what relevance there is to its later “resurrection.” The “death” of a Maryland corporation for failure to file personal property tax returns is, for most purposes, a “mortal” event, but the Court concludes that for such a corporation there is a small measure of “life after death” and prior to any “resurrection,” but only…
2Cases cited11 opinions
- Police Commissioner v. DowlingCourt of Appeals of Maryland · 1977
- In Re Official Committee of Unsecured Creditors for Dornier Aviation (North America), Incorporated Fairchild Dornier Gmbh, Debtors. Fairchild Dornier Gmbh Doctor Eberhard Braun, Debtors-Appellants v. The Official Committee of Unsecured Creditors (The Plan Monitoring Committee), Creditor-AppelleeCourt of Appeals for the Fourth Circuit · 2006
- Dual v. Lockheed Martin CorporationCourt of Appeals of Maryland · 2004
- Harden v. Mass Transit AdministrationCourt of Appeals of Maryland · 1976
- Century Indemnity Co. v. National Gypsum Co. Settlement Trust (In Re National Gypsum Co.)Court of Appeals for the Fifth Circuit · 2000
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3Cited by5 opinions
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- Montgomery v. WoodUnited States Bankruptcy Court, D. Maryland · 2019