Legal Opinion

Maryland v. Antonelli Creditors' Liquidating Trust

District Court, D. Maryland

Decided December 20, 1995No. Civil JFM-95-1713PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM

MOTZ, Chief Judge.

The State of Maryland, Montgomery County and Baltimore County have instituted this action against The Antonelli Creditors’ Liquidating Trust (the “Liquidating Trust”) and three entities to which the Liquidating Trust transferred parcels of real property. Plaintiffs seek a money judgment for unpaid State and County real estate transfer and recordation taxes. Two questions are presented: (1) whether plaintiffs are prohibited from collaterally attacking the plan provision that exempts the transfers at issue from the taxes that plaintiffs seek to collect, and (2)…

2Cases cited6 opinions

Celotex Corp. v. EdwardsSupreme Court of the United States · 1995
In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
In the Case of Eastmet Corporation, Debtor. Suzanne Mensh, Clerk of the Circuit Court for Baltimore County v. Eastern Stainless CorporationCourt of Appeals for the Fourth Circuit · 1990
In Re Bel-Aire Investments, Inc.United States Bankruptcy Court, M.D. Florida · 1992
In Re Kerner Printing Co., Inc.United States Bankruptcy Court, S.D. New York · 1995

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3Cited by1 opinion

United States v. State Street Bank & Trust Co. (In Re Scott Cable Communications, Inc.)District Court, D. Connecticut · 2001