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IN RE WHAT D'YA CALL IT, INC.

No. 16529.

730 P.2d 467 (1986)

105 N.M. 164

In re WHAT D'YA CALL IT, INC., a New Mexico corporation, d/b/a Ned's Marina, Debtor. WHAT D'YA CALL IT, INC., d/b/a Ned's Marina, Plaintiff, v. SUNWEST BANK OF ALBUQUERQUE, Ned Gattas, Adele Gattas, State of New Mexico Bureau of Revenue and the State of New Mexico Employment Security Commission, United States of America Department of the Treasury, New Mexico Federal Savings & Loan Association and Uptown Square Venture, Defendants.

Supreme Court of New Mexico.

December 30, 1986.

Attorney(s) appearing for the Case

Louis Puccini, Jr., Albuquerque, for plaintiff.

Paul Bardacke, Atty. Gen., Bridget Jacober, Sp. Asst. Atty. Gen., Santa Fe, for Bureau of Revenue.

Donald Becker, Albuquerque, for Bacchus.

OPINION

FEDERICI, Justice.

The United States District Court for the District of New Mexico, upon recommendation of the United States Bankruptcy Court, certified to this Court the following question of law:

Whether NMSA 1978, Sections 7-1-82 and 60-6B-3(E) create conditions precedent to the transfer of a liquor license and therefore the claims of the tax department and liquor wholesalers have superpriority...

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