Legal Opinion

In Re Sunrise Const. Co., Inc.

United States Bankruptcy Court, D. Wyoming

Decided August 9, 1983No. 17-20375PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM OPINION

HAROLD L. MAI, Bankruptcy Judge.

The debtor in this case, Sunrise Construction Company, Inc., filed its petition for relief under Chapter 11 of the Bankruptcy Code on April 8,1983. At a hearing on May 16, 1983, this Court approved the proposed sale by the debtor-in-possession of certain items of personal property. The terms of the sale were approved by a subsequent order of this Court, dated July 7,1983. The issue that now must be decided is whether the State of Wyoming may impose excise taxes upon the in-state sale of items of personal property in partial liquidation of a…

2Cases cited9 opinions

  1. Boteler v. IngelsSupreme Court of the United States · 1939
  2. Sunbeam Corp. v. Civil Service Employees Cooperative Ass'nSupreme Court of the United States · 1952
  3. California State Board of Equalization v. GogginCourt of Appeals for the Ninth Circuit · 1951
  4. California State Board of Equalization v. George T. Goggin, Trustee of the Estate of Columbia Stamping and Manufacturing Corporation, BankruptCourt of Appeals for the Ninth Circuit · 1957
  5. Hatfield Construction Company v. NicholsCourt of Appeals for the Fifth Circuit · 1974

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3Cited by2 opinions

  1. Wyoming v. Sunrise Construction Co. (In Re Sunrise Construction Co.)District Court, D. Wyoming · 1984
  2. Sandoz v. Louisiana, Department of Revenue & Taxation (In re Oilfield Instruments)District Court, W.D. Louisiana · 1985

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