Legal Opinion
In Re Terminals Unlimited, Inc.
United States Bankruptcy Court, D. Maryland
Decided July 24, 1986No. 19-10408PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
[“Whether a tax has been ‘incurred by the estate’ is not always easy to determine.”
Collier on Bankruptcy, 15th Ed. pp. 503-34 (1986)]
PAUL MANNES, Bankruptcy Judge.
Montgomery County, Maryland, has filed a request that this court allow as an admin istrative expense the 1985 personal property taxes (including interest and penalties) assessed against the debtor in possession pursuant to 11 U.S.C. § 503(b). The debtor in possession opposes urging that the claim is a general unsecured claim or at best a priority claim under 11 U.S.C. § 507(a)(7). 1
The facts in the case are not…
2Cases cited6 opinions
- In Re the Overly-Hautz Co.United States Bankruptcy Court, N.D. Ohio · 1986
- Perpetual American Bank, FSB v. District of Columbia (In Re Carlisle Court, Inc.)District Court, District of Columbia · 1983
- Baltimore County v. Xerox Corp.Court of Appeals of Maryland · 1979
- Draggoo Electric Co. v. Indiana Employment Security Division (In Re Draggoo Electric Co.)United States Bankruptcy Court, N.D. Indiana · 1986
- Baltimore County v. Xerox Corp.Court of Special Appeals of Maryland · 1979
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re Garfinckels, Inc.District Court, District of Columbia · 1996
- In Re Wang Zi Cashmere Products, Inc.United States Bankruptcy Court, D. Maryland · 1996
- In Re Hotel Nevada Corp.United States Bankruptcy Court, D. Nevada · 1987
- In Re the Pasta Cafe Corp.United States Bankruptcy Court, D. Maryland · 2002