Legal Opinion
In Re Jenny Lynn Mining Co., Debtor Gerald H. Spiers, Trustee v. Ohio Department of Natural Resources
Court of Appeals for the Sixth Circuit
Decided January 10, 1986No. 84-4014PublishedCited by 49 opinions
1Opinion of the Court
LIVELY, Chief Judge.
The principal question in this case is whether Ohio’s strip mining permit fee requirement for posting a performance bond is an excise tax entitled to priority treatment under the Bankruptcy Code, 11 U.S.C. §§ 101 et seq. (1982). The matter is here on appeal from the district court, which affirmed the finding and conclusion of the bankruptcy court that the permit fee is an excise tax.
I
Jenny Lynn Mining Co. (Jenny Lynn) was licensed by the Ohio Department of Natural Resources (ODNR) to carry on strip mining operations. On February 18, 1981 Jenny Lynn filed a voluntary…
2Cases cited3 opinions
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- City of New York v. FeiringSupreme Court of the United States · 1941
- United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.Court of Appeals for the Sixth Circuit · 1984
3Cited by49 opinions
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- Norman Quincy Wright v. Jerry McClain DirectorCourt of Appeals for the Sixth Circuit · 1987
- Donald E. Williams, Commissioner, Department of Motor Vehicles, Commonwealth of Virginia v. Linda Gale MotleyCourt of Appeals for the Fourth Circuit · 1991
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