Legal Opinion

State Board of Equalization v. Los Angeles International Airport Hotel Associates (In Re Los Angeles International Airport Hotel Associates)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided April 24, 1996No. BAP No. CC-95-1807. Bankruptcy No. LA92-39324 AAPublishedCited by 19 opinions

1Opinion of the Court

OPINION

HAGAN, Bankruptcy Judge:

The State Board of Equalization of the State of California (the “Board”) filed a proof of claim for sales and use taxes against Los Angeles International Airport Hotel Associates (“Debtor”), a chapter 11 debtor and debtor-in-possession. The Debtor objected to the proof of claim. The bankruptcy court held in favor of the Debtor, and disallowed the Board’s proof of claim in its entirety. The Board appeals. We REVERSE and REMAND.

FACTS

The Debtor owns a hotel located in El Segundo, California (the “hotel”). Located in the vicinity of the Los Angeles International…

2Cases cited7 opinions

In Re Herbert L. HOLM, Debtor. Alan WRIGHT, Creditor-Appellee, v. Herbert L. HOLM, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 1991
In the Matter of William J. Stoecker, Debtor. Appeal of Thomas E. Raleigh, as Chapter 7 Trustee for the Estate of William J. StoeckerCourt of Appeals for the Seventh Circuit · 1993
Ashford v. Consolidated Pioneer Mortgage (In Re Consolidated Pioneer Mortgage)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
In Re Jenny Lynn Mining Co., Debtor Gerald H. Spiers, Trustee v. Ohio Department of Natural ResourcesCourt of Appeals for the Sixth Circuit · 1986
Beatrice Co. v. State Board of EqualizationCalifornia Supreme Court · 1993

2 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

Heath v. American Express Travel Related Services Co. (In Re Heath)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2005
In Re CluffUnited States Bankruptcy Court, D. Utah · 2004
In Re ArmstrongUnited States Bankruptcy Court, N.D. Texas · 2005
In Re JorczakUnited States Bankruptcy Court, D. Connecticut · 2004
In Re KemmerUnited States Bankruptcy Court, E.D. Tennessee · 2004

14 more not listed; retrieve them via the Exa API.