IN RE JENNY LYNN MIN. CO.

No. 84-4014.

780 F.2d 585 (1986)

In re JENNY LYNN MINING CO., Debtor; Gerald H. SPIERS, Trustee, Plaintiff-Appellant, v. OHIO DEPARTMENT OF NATURAL RESOURCES, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 10, 1986.


Attorney(s) appearing for the Case

R.P. Cunningham, Raymond J. Pikna, Jr. (argued), Knepper, White, Arter & Hadden, Columbus, Ohio, for plaintiff-appellant.

Raymond Studer, Asst. Atty. Gen., Columbus, Ohio, Edda Sara Post, Asst. Atty. Gen. (argued), for defendant-appellee.

Before LIVELY, Chief Judge; CONTIE, Circuit Judge; and BROWN, Senior Circuit Judge.


LIVELY, Chief Judge.

The principal question in this case is whether Ohio's strip mining permit fee requirement for posting a performance bond is an excise tax entitled to priority treatment under the Bankruptcy Code, 11 U.S.C. §§ 101 et seq. (1982). The matter is here on appeal from the district court, which affirmed the finding and conclusion of the bankruptcy court that the permit fee is an excise tax.

I.

Jenny Lynn Mining Co. (Jenny...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases