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Legal Opinion

Midland Central Appraisal District v. Midland Industrial Service Corp.

Court of Appeals for the Fifth Circuit

Decided September 28, 1994No. 93-08067PublishedCited by 30 opinions

1Opinion of the Court

GARWOOD, Circuit Judge:

Midland Central Appraisal District (MCAD) appeals the lower courts’ decisions denying its post-petition administrative expense claim for ad valorem taxes against Midland Industrial Service Corporation (Ap-pellee). 1 We affirm.

Facts and Proceedings Below

On January 14, 1988, Appellee, a Texas corporation, filed for Chapter 11 bankruptcy. 2 Prior to its bankruptcy petition, Appel-lee owned personal property within the taxing jurisdiction of MCAD. 3 On December 1, 1988, MCAD filed an administrative expense claim against Appellee’s bankruptcy estate for 1988 ad valorem taxes…

2Cases cited7 opinions

  1. In the Matter of Consolidated Bancshares, Inc., D/B/A Consolidated Investors, Inc., Debtor. Pierson & Gaylen, Ray & Terrell & Grubbs, Cross- v Creel & Atwood and Jack Bryant, Cross-AppellantsCourt of Appeals for the Fifth Circuit · 1986
  2. In the Matter of Commonwealth Oil Refining Co., Inc., Debtor. Commonwealth Oil Refining Company, Inc. v. United States Environmental Protection Agency, in the Matter of Commonwealth Oil Refining Co., Inc., Debtor. Official Committee of Unsecured Creditors v. United States Environmental Protection AgencyCourt of Appeals for the Fifth Circuit · 1986
  3. Shaw v. Phillips Crane & Rigging of San Antonio, Inc.Texas Supreme Court · 1982
  4. Matter of AndersonUnited States Bankruptcy Court, M.D. Florida · 1991
  5. In Re Northeastern Ohio General Hospital Ass'nUnited States Bankruptcy Court, N.D. Ohio · 1991

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3Cited by30 opinions

  1. In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
  2. Trevino v. HSBC Mortgage Services, Inc. (In re Trevino)United States Bankruptcy Court, S.D. Texas · 2015
  3. In the Matter Of: Elizabeth Ann Evert, Debtor. Marsha G. Milligan, Trustee C. Daniel Roberts & Associates P.C. v. Elizabeth Ann EvertCourt of Appeals for the Fifth Circuit · 2003
  4. United States v. Insurance Company of North AmericaCourt of Appeals for the D.C. Circuit · 1996
  5. In Re SmithUnited States Bankruptcy Court, N.D. Texas · 2009

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

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