Legal Opinion

In Re Farmland Industries, Inc.

United States Bankruptcy Court, W.D. Missouri

Decided December 1, 2005No. 16-30204Published

1Opinion of the Court

MEMORANDUM OPINION

JERRY W. VENTERS, Bankruptcy Judge.

The issue presently before the Court is whether a bankruptcy court has the authority under 11 U.S.C. § 505 to determine whether a debtor is entitled to seek a refund for overpaid state or local taxes when the debtor has not complied with state law procedures for requesting a refund.

J.P. Morgan Trust Company, N.A., it its capacity as trustee for the FI Liquidating Trust (“F.I.L.T.”), filed a motion on May 9, 2005, seeking a determination, pursuant to 11 U.S.C. § 505, that it is entitled to a refund of $4,146,251 in ad valorem taxes that the…

2Cases cited15 opinions

  1. Connecticut National Bank v. GermainSupreme Court of the United States · 1992
  2. Barnhart v. Sigmon Coal Co.Supreme Court of the United States · 2002
  3. Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
  4. In Re: Custom Distribution Services Inc., Debtor City of Perth Amboy v. Custom Distribution Services, IncCourt of Appeals for the Third Circuit · 2000
  5. St. John's Nursing Home, Inc. v. City of New Bedford (In Re St. John's Nursing Home, Inc.)District Court, D. Massachusetts · 1994

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