IN RE ANC RENTAL CORP.

No. 01-11200 (MFW). No. 04-51204.

316 B.R. 153 (2004)

In re ANC RENTAL CORPORATION, et al., Debtors. ANC Rental Corporation, et al., Plaintiffs, v. Dallas County, City of Dallas, Dallas Independent School District, Dallas County Community College District, Parkland Hospital, and Dallas Central Appraisal District, Defendants.

United States Bankruptcy Court, D. Delaware.

October 8, 2004.


Attorney(s) appearing for the Case

Bonnie Glantz Fatell, Elio Battista, Jr., Elizabeth A. Wilburn, Jason W. Staib, William J. Burnett, Blank Rome LLP, Wilmington, DE, Eric J. Bronstein, Elliott Reihner Siedzikowski & Egan, Blue Bell, PA, Frank S. Potts, Columbia, SC, James E. Huggett, Flaster Greenberg, Joseph Grey, Joseph H. Huston Jr., Thomas G. Whalen Jr., Stevens & Lee, P.C., Roland Gomez, Sheldon K. Rennie, Fox Rothschild O'Brien & Frankel LL, Wilmington, DE, for Debtors.

Joseph M. Harrison, IV, J.M. Harrison & Associates, Floresville, TX, for Plaintiffs.

Helen Elizabeth Weller, Linebarger Goggan Blair & Sampson, LLP, Dallas, TX, Theodore J. Tacconelli, Ferry & Joseph P.A., Wilmington, DE, Richard G. Dafoe, Vial, Hamilton, Koch & Knox, L.L.P., Dallas, TX, Brian A. Sullivan, Werb & Sullivan, Wilmington, DE, for Defendants.


MEMORANDUM OPINION 1

MARY F. WALRATH, Chief Judge.

Before the Court is the Joint Motion for Partial Summary Judgment filed by Dallas County, City of Dallas, Dallas Independent School District, Dallas County Community College District, and Parkland Hospital (collectively "the Tax Authorities") seeking dismissal of the claims in the Debtors' Complaint which seek relief with respect to the 1999 and 2000 tax years. Also before...

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