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Legal Opinion

In Re Hechinger Investment Co. of Delaware, Inc.

United States Bankruptcy Court, D. Delaware

Decided October 10, 2000No. 19-10546PublishedCited by 12 opinions

1Opinion of the Court

MEMORANDUM OPINION

PETER J. WALSH, Chief Judge.

Before the Court is the request by He-chinger Investment Co. of Delaware, Inc., et al. (“Debtors”) for a declaration that certain real property transfers are exempt from state transfer and recording taxes pursuant to § 1146(c) of the Bankruptcy Code. 1 (Doc. #993; Doc. #1118). The State of Maryland objects on three grounds: first, that the proceeding is barred by the Eleventh Amendment; second, that the proceeding is barred by the Tax Injunction Act, 28 U.S.C. § 1341; and third, that § 1146(c) by its terms does not apply to pre-confirmation…

2Cases cited36 opinions

  1. Ex Parte YoungSupreme Court of the United States · 1908
  2. Edelman v. JordanSupreme Court of the United States · 1974
  3. Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
  4. Hans v. LouisianaSupreme Court of the United States · 1890
  5. Puerto Rico Aqueduct and Sewer Authority v. Metcalf & Eddy, Inc.Supreme Court of the United States · 1993

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3Cited by12 opinions

  1. In Re: James Ellett, Debtor. Gerald Goldberg, Executive Director of the Franchise Tax Bap Board v. James EllettCourt of Appeals for the Ninth Circuit · 2001
  2. Daniels v. County of Chester, Tax Claims Bureau (In Re Daniels)United States Bankruptcy Court, E.D. Pennsylvania · 2003
  3. In Re Polygraphex Systems, Inc.United States Bankruptcy Court, M.D. Florida · 2002
  4. In Re: Hechinger Investment Company of Delaware, Inc., Debtor Baltimore County, Maryland Montgomery County, Maryland Prince George's County, Maryland State of Maryland v. Hechinger Liquidation Trust Patricia A. Staiano, Trustee State of Maryland, Baltimore County, Maryland, Montgomery County, Maryland, and Prince George's County, MarylandCourt of Appeals for the Third Circuit · 2003
  5. Florida Department of Revenue v. Piccadilly Cafeterias, Inc. (In Re Piccadilly Cafeterias, Inc.)District Court, S.D. Florida · 2006

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