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IN RE CAROLINA TOBACCO CO.

No. 05-34156-elp11.

375 B.R. 602 (2007)

In re CAROLINA TOBACCO COMPANY, Debtor.

United States Bankruptcy Court, D. Oregon.

August 30, 2007.

Attorney(s) appearing for the Case

Paul G. Dodds, Peter C. McKittrick, Tara J. Schleicher, Portland, OR, for Debtor.

MEMORANDUM OPINION RE OBJECTION TO CLAIM OF CPI NV

ELIZABETH PERRIS, Bankruptcy Judge.

In 2005, debtor Carolina Tobacco Company (CTC) filed a petition under chapter 11 of the Bankruptcy Code.1 In its schedules filed in this case, CTC listed a claim by CPI NV in the amount of $534,765.73. A number of states that are creditors in this case object to this claim, arguing that it is not a debt of debtor CTC, but instead is an obligation...

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