Legal Opinion
West Virginia State Department of Tax & Revenue v. Internal Revenue Service
Court of Appeals for the Third Circuit
Decided October 5, 1994No. Nos. 93-7531, 93-7532PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
PARELL, District Judge.
I
This appeal originates from an order of the bankruptcy court that denied the motion of Chapter 11 debtor Columbia Gas Transmission Corporation (“Columbia Gas”) for authorization to pay as administrative expenses certain personal property taxes assessed by the State of West Virginia; The district court affirmed that order. We must decide whether certain West Virginia personal property tax liabilities that were based on the ownership of property at a time before the filing of a bankruptcy petition, and were assessed after the filing of the petition,…
2Cases cited21 opinions
- Butner v. United StatesSupreme Court of the United States · 1979
- Dewsnup v. TimmSupreme Court of the United States · 1992
- Meridian Bank v. Eugene Alten, Marlene Alten, and Thomas J. Subranni, Trustee Eugene and Marlene AltenCourt of Appeals for the Third Circuit · 1992
- Otte v. United StatesSupreme Court of the United States · 1974
- Arkansas Corporation Comm'n v. ThompsonSupreme Court of the United States · 1941
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3Cited by1 opinion
- In Re Columbia Gas Transmission CorporationCourt of Appeals for the Third Circuit · 1994