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IN RE ANC RENTAL CORP.

No. 01-11200(MFW). No. 03-53895.

316 B.R. 160 (2004)

In re ANC RENTAL CORPORATION, et al., Debtors. ANC Rental Corporation, et al., Plaintiffs, v. County of Harris, City of Houston, Houston Independent School District, Katy Independent School District, Aldine Independent School District, and Harris County Appraisal District, Defendants.

United States Bankruptcy Court, D. Delaware.

October 18, 2004.

Attorney(s) appearing for the Case

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

Sudden Impact Auto Body, Inc., Irvington, NJ, Pro se.

Don A. Beskrone, Julie L. Compton, Margaret Louise Harrison, Office of U.S. Trustee, Wilmington, DE, U.S. Trustee.

MEMORANDUM OPINION1

MARY F. WALRATH, Chief Judge.

Before the Court is the Objection to Summons and Motion to Dismiss and to Transfer Venue filed by Harris County Appraisal District ("HCAD") seeking to quash the summons, dismiss the Debtors' Complaint for Determination of Tax Liability Pursuant to Section 505 or transfer venue. Also before the Court is the Joint Response by the City of Houston, Houston Independent School...

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