Legal Opinion
Megafoods Stores, Inc. v. Texas Comptroller of Public Accounts (In Re Megafoods Stores, Inc.)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided April 30, 1997No. BAP Nos. AZ-96-1683-RMeJ, AZ-96-1727-RMeJ, Bankruptcy No. 94-07411-PHX-RTB, Adversary No. 94-895PublishedCited by 3 opinions
1Opinion of the Court
OPINION
RUSSELL, Bankruptcy Judge.
Debtors, Megafoods Stores, Inc. and Handy-Andy, Inc. appeal the bankruptcy court’s order awarding the Texas Comptroller of Public Accounts (“Comptroller”) $319,-877.90 from debtors’ general bank accounts in payment of the Comptroller’s statutory tax trust claim.
The Comptroller cross-appeals that portion of the bankruptcy court’s order which awards postpetition interest on the Comptroller’s allegedly traceable tax trust funds at the 4% rate of interest actually earned rather than the 12% statutory rate of interest under Texas law. In addition, the Comptroller…
2Cases cited15 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Slodov v. United StatesSupreme Court of the United States · 1978
- Reading Co. v. BrownSupreme Court of the United States · 1968
- In Re Mark Anthony Construction, Inc., Debtor. United States of America v. Ian Ledlin, TrusteeCourt of Appeals for the Ninth Circuit · 1989
- In Re Columbia Gas Systems Inc. Columbia Gas Transmission Corporation. The Official Committee of Unsecured Creditors of the Columbia Gas Transmission Corporation v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Tennessee Gas Pipeline Company, Intervenor-Defendant, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Columbia Gas System, Inc. ("Cg") and Columbia Gas Transmission Corporation ("Tco" and Together With Cg, "The Debtors"), No. 92-7395. In Re Columbia Gas Systems Inc. (Fifteen Cases) Columbia Gas Systems Inc. v. Unsecured Creditors Committee, Thomas E. Ross, Trustee, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation, National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of People's Counsel for the District of Columbia (Opc), Intervenors in Support of Office of Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Columbia Gas Systems, Inc. ("Cg") and Columbia Gas Transmission Corporation ("Tco" and Together With Cg, "The Debtors"), No. 92-7396. Meridian Oil Production Inc. v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation Thomas E. Ross, Trustee, Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Official Committee of Unsecured Creditors of Columbia Gas Transmission Corporation, Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Columbia Gas System, Inc. ("Cg") and Columbia Gas Transmission Corporation ("Tco" and Together With Cg, "The Debtors"), No. 92-7397. Pennsylvania Public Utility Commission v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Public Service Commission of the State of New York, Intervenor in Support of Public Service Commission of the Commonwealth of Kentucky, Intervenor in Support of Official Committee of Unsecured Creditors of Columbia Gas Transmission Corporation, Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Cities of Charlottesville and Richmond, Virginia, Intervenor in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Pennsylvania Public Utility Commission, the Maryland Public Service Commission, the Public Utilities Commission of Ohio and the Maryland Office of People's Counsel, No. 92-7398. Maryland Office/people's Counsel v. Columbia Gas Systems, Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Meridian Oil Productions Inc., Intervenor in Support of Public Service Commission of the State of New York, Intervenor in Support of Public Service Commission of the Commonwealth of Kentucky, Intervenor in Support of Official Committee of Unsecured Creditors of Columbia Gas Transmission Corporation, Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation Natural Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Transmission Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Pennsylvania Public Utility Commission, the Maryland Public Service Commission, the Public Utilities Commission of Ohio and the Maryland Office of People's Counsel, No. 92-7399. Public Utilities Commission/ohio v. Columbia Gas Systems, Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Meridian Oil Production Inc., Intervenor in Support of Public Service Commission of the State of New York, Intervenor in Support of Public Service Commission of the Commonwealth of Kentucky, Intervenor in Support of Official Committee of Unsecured Creditors of Columbia Gas Transmission Corporation, Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Pennsylvania Public Utility Commission, the Maryland Public Service Commission, the Public Utilities Commission of Ohio and the Maryland Office of People's Counsel, No. 92-7400. Columbia Gas Transmission Corporation the Official Committee of Unsecured Creditors of the Columbia Gas Transmission Corporation v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Tennessee Gas Pipeline Company, Intervenor-Defendant, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Natural Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, West Ohio Gas Company, the Peoples Natural Gas Company and Virginia Natural Gas, Inc., No. 92-7410. West Ohio Gas Co. Virginia Natural Gas, Inc. Peoples Natural Gas Company, No. 92-7411 v. Columbia Gas Systems, Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Official Committee of Unsecured Creditors of Columbia Gas Transmission Corporation, Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission ("Tco"), Intervenors in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae. Columbia Gas Transmission Corporation the Official Committee of Unsecured Creditors of the Columbia Gas Transmission Corporation v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Tennessee Gas Pipeline Company, Intervenor-Defendant, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Official Committee of Unsecured Creditors of Columbia Gas Transmission Corporation, Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Official Committee of Customers ("Customer Committee") of the Columbia Gas Transmission Corporation ("Tco"), No. 92-7412. Official Committee of Customers of Columbia Gas Transmission Corporation ("Tco") v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Official Committee on Unsecured Creditors of Columbia Gas Transmission Corporation, Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenors in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Official Committee of Customers ("Customer Committee") of the Columbia Gas Transmission Corporation ("Tco"), No. 92-7413. Columbia Gas Transmission Corporation the Official Committee of Unsecured Creditors of the Columbia Gas Transmission Corporation v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Tennessee Gas Pipeline Company, Intervenor-Defendant, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenors in Support of Cities of Charlottesville and Richmond, Virginia, Intervenors in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Columbia Gas of Kentucky, Columbia Gas of Maryland, Columbia Gas of Ohio, Columbia Gas of Pennsylvania, and Commonwealth Gas Services, Collectively Known as the Columbia Gas Distribution Companies, No. 92-7414. Pennsylvania Public Utility Commission v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Maryland Office of People's Counsel ("Mpc"), Intervenor in Support of Official Committee of Unsecured Creditors of Columbia Gas Transmission Corporation, Intervenor in Support of Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Orange and Rockland Utilities, Inc. Central Hudson Gas and Electric Corporation New York State Electric and Gas Corporation National Fuel Gas Supply Corporation, Intervenors in Support of Official Committee of Customers of the Columbia Gas Transmission Corporation, Columbia Gas Distribution Companies, Intervenors in Support of Ozark Gas Transmission System, a Texas General Partnership (The "Partnership") and Its Subsidiary, Ozark Finance Corporation (The "Company"), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Pennsylvania Public Utility Commission Maryland Public Service Commission Public Utilities Commission of Ohio, Intervenors in Support of Consumer Advocate Division of the Public Service Commission of West Virginia, Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenors in Support of Office of the Consumers' Counsel, State of Ohio (Occ), Intervenors in Support of Gas Research Institute ("Gri"), Amicus Curiae, Cities of Charlottesville and Richmond, Virginia, No. 92-7415. Meridian Oil Production Inc. v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenor in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae, Ozark Gas Transmission System and Ozark Finance Corporation, No. 92-7435. Ozark Gas Transmission System Ozark Finance Corp., No. 92-7436 v. Columbia Gas Systems, Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Pennsylvania Office of Consumer Advocate (Pa. Oca), Intervenor in Support of Meridian Oil Production Inc. ("Meridian Oil"), Intervenor in Support of Delmarva Power & Light Company ("Delmarva") the Providence Gas Company ("Providence"), Intervenors in Support of Office of the People's Counsel for the District of Columbia (Opc), Intervenors in Support of Official Committee of Customers ("Customer Committee") of Columbia Gas Transmission Corporation ("Tco"), Intervenor in Support of Gas Research Institute ("Gri"), Amicus Curiae. Meridian Oil Production Inc. v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Ozark Gas Transmission System and Ozark Finance Corporation, No. 92-7499, Ozark Gas Transmission System Ozark Finance Corporation, No. 92-7499. Ozark Gas Transmission System Ozark Finance Corporation, No. 92-7500 v. Columbia Gas Systems Inc. Columbia Gas Transmission Corporation, Thomas E. Ross, Trustee, Meridian Oil Production, Inc., Intervenor-AppelleeCourt of Appeals for the Third Circuit · 1993
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3Cited by3 opinions
- Texas Comptroller of Public Accounts v. Megafoods Stores, Inc. (In re Megafoods Stores, Inc.)Court of Appeals for the Ninth Circuit · 1998
- Wachovia Bank of Georgia, N.A. v. Vacuum Corp. (In Re Vacuum Corp.)United States Bankruptcy Court, N.D. Georgia · 1997
- In Re Megafoods Stores, Inc., a Nevada Corporation, and Handy Andy, Inc., a Delaware Corporation, Debtors. Texas Comptroller of Public Accounts, Appellants-Cross-Appellees v. Megafoods Stores, Inc., a Nevada Corporation, Appellees-Cross-AppellantsCourt of Appeals for the Ninth Circuit · 1998