Legal Opinion

H & H Beverage Distributors v. Department of Revenue of Pennsylvania

Court of Appeals for the Third Circuit

Decided June 24, 1988No. 87-1695PublishedCited by 8 opinions

1Opinion of the Court

OPINION OF THE COURT

SCIRICA, Circuit Judge.

In this appeal we must determine whether the Commonwealth of Pennsylvania violated the automatic stay in a Chapter 11 bankruptcy proceeding, 11 U.S.C. § 362 (1982), by conducting a sales tax audit and issuing a notice of audit assessment to the debtor, H & H Beverage Distributors, Inc. (“H & H”). The district court affirmed the bankruptcy court and concluded that both the audit and the notice violated the automatic stay’s prohibition against “any act to create, perfect, or enforce” a lien, see §§ 362(a)(4), (a)(5), because the acts constituted “the…

2Cases cited11 opinions

United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
Hunt v. Bankers Trust Co.Court of Appeals for the Fifth Circuit · 1986
In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
United States v. Ronald E. LathamCourt of Appeals for the Seventh Circuit · 1985
Eve C.W. Wallin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984

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

3Cited by8 opinions

Lincoln Savings Bank, FSB v. Suffolk County Treasurer (In re Parr Meadows Racing Ass'n)Court of Appeals for the Second Circuit · 1989
Unsecured Creditors' Committee of Goldblatt Bros. v. United States (In Re Goldblatt Bros.)United States Bankruptcy Court, N.D. Illinois · 1989
In Re H & H Beverage DistributorsCourt of Appeals for the Third Circuit · 1988
Blutter v. United States, Department of I.R.S. (In Re Blutter)United States Bankruptcy Court, S.D. New York · 1995
Florida Department of Revenue v. General Development Corp. (In Re General Development Corp.)District Court, S.D. Florida · 1994

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