In Re Wang Zi Cashmere Products, Inc.
United States Bankruptcy Court, D. Maryland
1Opinion of the Court
MEMORANDUM DENYING MOTION FOR PAYMENT OF PERSONAL PROPERTY TAXES AS AN ADMINISTRATIVE EXPENSE
E. STEPHEN DERBY, Bankruptcy Judge.
I. Statement of Issues.
Before the court is the motion of Howard County, Maryland for payment of personal property taxes as an administrative expense. The Chapter 7 Trustee opposed this motion because the personal property, namely, inventory, furniture and equipment, had been sold by the Trustee before the beginning of the tax year, although after the date of finality for fixing the assessment. Because the extent of a Chapter 7 Trustee’s obligation to file Maryland…
2Cases cited4 opinions
- United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984
- Maryland National Bank v. The Mayor and City Council of Baltimore, in the Matter of Maryland Glass Corporation, DebtorCourt of Appeals for the Fourth Circuit · 1983
- In Re Terminals Unlimited, Inc.United States Bankruptcy Court, D. Maryland · 1986
- In Re Broadway 704-706 AssociatesUnited States Bankruptcy Court, S.D. New York · 1993
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- In Re Baltimore Marine Industries, Inc.United States Bankruptcy Court, D. Maryland · 2006
- In re BosUnited States Bankruptcy Court, N.D. Florida · 2016
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