Legal Opinion
In Re Boerne Hills Leasing Corp.
United States Bankruptcy Court, W.D. Texas
Decided June 27, 1990No. 19-60081PublishedCited by 3 opinions
1Opinion of the Court
OPINION
RONALD B. KING, Bankruptcy Judge.
The City of Boerne, Kendall County and Boerne Independent School District (the “taxing jurisdictions”) have asserted secured claims to the proceeds of the sale of automobile inventory by virtue of alleged ad valorem tax liens on the business personal property of Boerne Hills Leasing Corporation (the “Debtor”). The central issues are whether the taxing jurisdictions’ ad valorem tax liens attached to the Debt- or’s business personal property, and if so, whether the liens were perfected and transferred to the proceeds of the sale of the automobile…
2Cases cited19 opinions
- Gardner v. New JerseySupreme Court of the United States · 1947
- Georgia Pacific Corporation v. Sigma Service CorporationCourt of Appeals for the Fifth Circuit · 1983
- Lincoln Savings Bank, FSB v. Suffolk County Treasurer (In re Parr Meadows Racing Ass'n)Court of Appeals for the Second Circuit · 1989
- Equibank, N.A. And the Farmers' Home Administration v. Wheeling-Pittsburgh Steel CorporationCourt of Appeals for the Third Circuit · 1989
- Maryland National Bank v. The Mayor and City Council of Baltimore, in the Matter of Maryland Glass Corporation, DebtorCourt of Appeals for the Fourth Circuit · 1983
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3Cited by3 opinions
- City of Boerne v. Boerne Hills Leasing Corp. (In Re Boerne Hills Leasing Corp.)Court of Appeals for the Fifth Circuit · 1994
- In Re Winn's Stores, Inc.United States Bankruptcy Court, W.D. Texas · 1995
- First American Savings Bank, FSB v. Iron County (In Re United Construction & Development Co.)United States Bankruptcy Court, D. Utah · 1992