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IN RE PHILADELPHIA ENTERTAINMENT AND DEVELOPMENT

Bankruptcy No. 14-12482 Civil Action No. 2:20-cv-00295 Adversary No. 14-00255.

623 B.R. 114 (2020)

IN RE: PHILADELPHIA ENTERTAINMENT AND DEVELOPMENT PARTNERS, LP, Debtor. In re: Philadelphia Entertainment and Development Partners, LP, d/b/a Foxwoods Casino Philadelphia, Plaintiff v. Commonwealth of Pennsylvania Department of Revenue, and Commonwealth of Pennsylvania, Defendants.

United States District Court, E.D. Pennsylvania.

Signed September 30, 2020.

Attorney(s) appearing for the Case

Fred Warren Jacoby , Jared Dimock Bayer , Jennifer M. McHugh , Stephen A. Cozen , Cozen & O'Connor, Philadelphia, PA, for Plaintiffs.

Albert S. Dandridge, III , Richard A. Barkasy , Bruce P. Merenstein , Schnader, Harrison, Segal and Lewis, LLP, Daniel M. Pereira , Stradley Ronon Stevens & Young, LLP, Jon Theodore Pearson , Vincent J. Marriott, III , Ballard Spahr Andrews & Ingersoll, Philadelphia, PA, for Defendants.

OPINION

I. INTRODUCTION

Persil Mangeur LLC, in its capacity as the trustee of the Liquidation Trust for the estate of the debtor Philadelphia Entertainment and Development Partners, LP d/b/a Foxwoods Casino Philadelphia ("PEDP"), the plaintiff in the...

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