Legal Opinion

City of New York v. Smoss Enterprises Corp. (In Re Smoss Enterprises Corp.)

District Court, E.D. New York

Decided November 19, 1985No. 85 C 2084PublishedCited by 20 opinions

1Opinion of the Court

NICKERSON, District Judge.

This is an appeal from an order of the Bankruptcy Court in a Chapter 11 proceeding under the Bankruptcy Code. The order provides that the transfer of the debtor’s real property pursuant to a contract of sale dated March 20, 1985 is exempt from New York State and City real property transfer taxes under § 1146(c) of the Bankruptcy Code. The State of New York does not oppose the order. The City of New York (“the City”) appeals.

Smoss Enterprises Corp. (“Smoss”) filed a voluntary petition under Chapter 11 on April 30, 1984. At that time its only asset was a parcel of real…

2Cases cited2 opinions

  1. In the Matter of Combined Metals Reduction Company, Debtor (Ten Cases). Irving Bennett v. Paul Gemmill, Trustee, (Four Cases). Irving Bennett v. W. Lamonte Robison, Trustee, (Four Cases). Irving Bennett v. Paul Gemmill, Trustee, Jeremiah Milbank, and Milbank & Co., Irving Bennett, Entrada Industries, Inc. (Wasatch Chemical Division), Charles A. Steen, Individually, Charles A. Steen, as Custodian for His Sons and Heirs, and Charles A. Steen on Behalf of the Steen Foundation v. Paul Gemmill, TrusteeCourt of Appeals for the Ninth Circuit · 1977
  2. In Re JACOBY-BENDER, INC., Debtor. CITY OF NEW YORK, Appellant, v. JACOBY-BENDER, INC., AppelleeCourt of Appeals for the Second Circuit · 1985

3Cited by20 opinions

  1. In Re: Nvr, Lp, DebtorCourt of Appeals for the Fourth Circuit · 1999
  2. NVR Homes, Inc. v. Clerks of the Circuit Courts for Anne Arundel CountyCourt of Appeals for the Fourth Circuit · 1999
  3. In Re Permar Provisions, Inc.United States Bankruptcy Court, E.D. New York · 1987
  4. In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
  5. In Re Hechinger Investment Co. of Delaware, Inc.United States Bankruptcy Court, D. Delaware · 2000

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