IN RE HENRY

Bankruptcy No. 89-00188, Adv. No. 90-0048A.

135 B.R. 6 (1991)

In re John A. HENRY, a/k/a Jack Henry, and Patricia A. Henry, Debtors. Raymond J. OBUCHOWSKI, Esq., Chapter 7 Trustee, Plaintiff, v. The STATE OF VERMONT, DEPARTMENT OF TAXES, Defendant.

United States Bankruptcy Court, D. Vermont.

October 2, 1991.


Attorney(s) appearing for the Case

D. Cardozo, III, Montpelier, Vt., for Vt. Dept. of Taxes.

A. Pastor, Law Offices of R. Obuchowski, Bethel, Vt., for Trustee.


MEMORANDUM OF DECISION ON MOTION FOR SUMMARY JUDGMENT

FRANCIS G. CONRAD, Bankruptcy Judge.

This adversary proceeding1 raises an issue of first impression in our jurisdiction; that is, whether the State of Vermont can impose a land gains tax upon property liquidated in the administration of a bankruptcy estate. Implicit in this issue is the complex interplay between State and Federal law that frequently occurs in bankruptcy. Article...

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