IN RE BURLINGTON MOTOR HOLDINGS INC.

Bankruptcy Nos. 95-1559 to 95-1563. Adversary No. 98-155.

235 B.R. 741 (1999)

In re BURLINGTON MOTOR HOLDINGS INC., Burlington Motor Carriers Inc., Spirit Transportation Inc., BNMC Real Estate Inc., and BMC Equipment Inc., Debtors. Burlington Motor Carriers Inc., Plaintiff, v. Indiana Department of Revenue, Alabama Department of Revenue, Arizona Department of Transportation, Arkansas Department of Finance and Administration, California Department of Motor Vehicles, Colorado Department of Revenue, Connecticut Department of Motor Vehicles, Delaware Division of Motor Vehicles, Florida Department of Highway Safety and Motor Vehicles, Georgia Department of Revenue, Idaho Transportation Department, Illinois Secretary of State — Vehicle Services Department, Iowa Department of Transportation, Kansas Department of Revenue, Kentucky Transportation Cabinet, Louisiana Department of Public Safety & Corrections, Maine Bureau of Motor Vehicles, Maryland Motor Vehicle Administration, Massachusetts Registry of Motor Vehicles, Michigan Department of State, Minnesota Department of Public Safety, Mississippi State Tax Commission, Missouri Highway Reciprocity Commission—Missouri Department of Revenue, Montana Department of Transportation, Nebraska Department of Motor Vehicles, Nevada Registration Division—Department of Motor Vehicles and Public Safety, New Hampshire Department of Safety, New Jersey Department of Motor Vehicles, New Mexico Motor Vehicle Division Taxation and Revenue Department, New York Department of Motor Vehicles, North Carolina Department of Transportation, North Dakota Department of Transportation, Ohio Bureau of Motor of Motor Vehicles, Oklahoma Tax Commission, Oregon Department of Transportation, Pennsylvania Bureau of Motor Vehicles, Rhode Island Division of Motor Vehicles, South Carolina Department of Revenue, South Dakota Department of Revenue, Tennessee Department of Revenue, Texas Department of Transportation, Utah State Tax Commission, Vermont Agency of Transportation, Virginia Department of Motor Vehicles, Washington Department of Licensing, West Virginia Division of Motor Vehicles, Wisconsin Department of Transportation and Wyoming Department of Transportation, Defendants.

United States Bankruptcy Court, D. Delaware.

July 9, 1999.


Attorney(s) appearing for the Case

Karen C. Bifferato, Esquire, Connolly, Bove, Lodge & Hutz, Wilmington, DE.

Tobey M. Daluz, Esquire, Reed Smith Shaw & McClay, LLP, Philadelphia, PA.


MEMORANDUM OPINION1

JUDITH K. FITZGERALD, Bankruptcy Judge.

The matter before the court is an adversary complaint in three counts filed by the Successor Corporation2 to the Debtors against the above named defendants. Count I seeks declaratory relief in the form of an Order declaring that alleged overpayments by Debtors of registration and licensing fees postpetition pursuant to the International...

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