Legal Opinion
In Re American Home Furnishings Corp.
United States Bankruptcy Court, W.D. Washington
Decided April 11, 1985No. 11-49846PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM DECISION & ORDER
SIDNEY C. VOLINN, Bankruptcy Judge.
I. PRELIMINARY
This matter involves a contest for the debtor’s federal tax refund between a trustee in bankruptcy and a secured creditor. The basic issue is whether the creditor perfected its security interest by properly classifying or describing the tax refund in the financing statement as required by the Uniform Commercial Code.
Section 9.402(1) of the Uniform Commercial Code (RCW 62A.9-402 in this state) requires that the financing statement, inter alia, “contains a statement indicating the types, or describing the items of…
2Cases cited7 opinions
- Mountain Credit v. Michiana Lumber & Supply, Inc.Colorado Court of Appeals · 1972
- Sterling National Bank & Trust Co. v. Bornstein (In Re Metric Metals International, Inc.)District Court, S.D. New York · 1981
- In Re Kendrick & King Lumber, Inc.United States Bankruptcy Court, W.D. Oklahoma · 1981
- Marine Midland Bank-Eastern National Ass'n v. Conerty Pontiac-Buick, Inc.New York Supreme Court · 1974
- Crichton v. Himlie Properties, Inc. (In Re Himlie Properties, Inc.)United States Bankruptcy Court, W.D. Washington · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re Chattanooga Choo-Choo Co.United States Bankruptcy Court, E.D. Tennessee · 1989
- Cossitt v. First American State Bank (In Re Fort Dodge Creamery Co.)United States Bankruptcy Court, N.D. Iowa · 1990
- First National Bank of Litchfield v. O'Neil (In Re Litchfield Construction Management, Inc.)United States Bankruptcy Court, D. Connecticut · 1992
- Zimmermann v. Southern California Bank (In Re Hilde)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- In Re NeuenschwanderUnited States Bankruptcy Court, S.D. Florida. · 1987