In re: HECHINGER INVESTMENT COMPANY OF DELAWARE, INC., Debtor
Baltimore County, Maryland; Montgomery County, Maryland; Prince George's County, Maryland; State of Maryland
v.
Hechinger Liquidation Trust
Patricia A. Staiano, Trustee
State of Maryland, Baltimore County, Maryland, Montgomery County, Maryland, and Prince George's County, Maryland, Appellants.
United States Court of Appeals, Third Circuit.https://leagle.com/images/logo.png
Argued December 16, 2002.
Decided July 18, 2003.
Attorney(s) appearing for the Case
Edward Gilliss, John E. Beverungen, Towson, MD, Marc Hansen, Charles W. Thompson, Joann Robertson, County Office of Law, Rockville, MD, J. Joseph Curran, Jr., Julia M. Andrew (argued), Baltimore, MD, Leonard L. Lucchi, J. Michael Dougherty, Upper Marlboro, MD, for Appellants.
Philip J. Katauskas (argued), David B. Stratton, Anne Marie Schwab, Pepper Hamilton LLP, Philadelphia, PA, for Appellees.
James E. Ryan, Joel D. Bertocchi, James D. Newbold, Office of the Attorney General, Chicago, IL, for Amicus Curiae State of Illinois.
D. Michael Fisher, Calvin R. Koons, John G. Knorr, III, Office of the Attorney General, Appellate Litigation Section, Harrisburg, PA, for Amicus Curiae Commonwealth of Pennsylvania.
Christine Gregoire, Zachary Mosner, Office of the Attorney General, Seattle, for Amicus Curiae State of Washington.
Before: NYGAARD, ALITO, and MCKEE, Circuit Judges.
United States Court of Appeals, Third Circuit.
OPINION OF THE COURT
ALITO, Circuit Judge.
The State of Maryland and three Maryland counties (Baltimore, Montgomery, and Prince George's) (collectively the "Taxing Authorities") appeal from an order of the United States District Court for the District of Delaware affirming two orders of the United States Bankruptcy Court for the District of Delaware. The first of these Bankruptcy Court orders declared that certain...
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