United States Second Circuit

Because debtor contested tax years 1994 and 2001 before a competent state tribunal before filing its bankruptcy petition, the district court's dismissal of debtor's claim for those years is affirmed. Because section 1334(d) of the Bankruptcy Code expressly makes decisions to abstain under section 1334(c) "not reviewable by appeal or otherwise by the court of appeals," the appeal concerning debtor's real property tax liability for 1995 and 1998 is dismissed.

Appellate Information

• Decided 08/04/2003
• Published 08/04/2003

Judges

• B.D. PARKER, JR., Circuit Judge., Before:  POOLER and B.D. PARKER, JR., Circuit Judges, and HALL, District Judge.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Mary Lou Chatterton, New York, NY (Joseph J. Haspel, Goshen, NY, on the brief), for Debtor-Appellant Cody, Inc.


• For Appellees:
  
• Matthew J. Nothnagle, Senior Assistant County Attorney (Catherine M. Bartlett, County Attorney for the County of Orange, on the brief), Goshen, NY, for Defendant-Appellee County of Orange., David D. Hagstrom, Van de Water & Van de Water, LLP, Poughkeepsie, NY, for Defendant-Appellee Town of Woodbury.