United States Second Circuit
City of Concord, N.H. v. Northern New England Telephone Operations LLC, 14-3381
In an action by brought by a City, a secured creditor that contends its lien passed through a Chapter 11 Reorganization unaffected, even though the reorganization plan purported to extinguish all liens as to all of the debtor's property, the district court's judgment affirming the bankruptcy court's determination, that the plan had extinguished the City's tax lien pursuant to 11 U.S.C. section 1141(c), is affirmed where all four requirements are satisfied under the test for when a lien is extinguished by a reorganization plan.
Appellate Information
- Decided 08/04/2015
- Published 08/04/2015
Judges
- JACOBS
Court
- United States Second Circuit