Legal Opinion
CCA Partnership v. Director of Revenue, State of Delaware (In Re CCA Partnership)
United States Bankruptcy Court, D. Delaware
Decided March 25, 1987No. 19-50147PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HELEN S. BALICK, Bankruptcy Judge.
CCA Partnership, a Chapter 11 debtor, has moved for summary judgment on its complaint against the Director of Revenue, State of Delaware. CCA seeks a declaratory judgment to the effect that a proposed transfer of its real estate is exempt from the Delaware Realty Transfer Tax by virtue of § 1146(c) of title 11, United States Code which provides:
The issuance, transfer, or exchange of a security, or the making or delivery of an instrument of transfer under a plan confirmed under section 1129 of this title, may not be taxed under any…
2Cases cited7 opinions
- Kalb v. FeuersteinSupreme Court of the United States · 1940
- Gardner v. New JerseySupreme Court of the United States · 1947
- In Re JACOBY-BENDER, INC., Debtor. CITY OF NEW YORK, Appellant, v. JACOBY-BENDER, INC., AppelleeCourt of Appeals for the Second Circuit · 1985
- In Re Jacoby-Bender, Inc.United States Bankruptcy Court, E.D. New York · 1984
- In Re CantrupUnited States Bankruptcy Court, D. Colorado · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Florida, Department of Revenue v. T.H. Orlando Ltd. (In Re T.H. Orlando Ltd.)Court of Appeals for the Eleventh Circuit · 2004
- In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
- Director of Revenue, Delaware v. CCA Partnership (In Re CCA Partnership)District Court, D. Delaware · 1987
- Baltimore County v. Hechinger Investment Co. of Delaware, Inc. (In Re Hechinger Investment Co. of Delaware, Inc.)District Court, D. Delaware · 2002
- In Re Brentwood Outpatient, Ltd.District Court, M.D. Tennessee · 1993
5 more not listed; retrieve them via the Exa API.