United States Third Circuit

11 U.S.C. section 1146(c), an exemption from transfer and recording taxes, does not apply to real estate transactions that occur prior to the confirmation of a plan under Chapter 11 of the Bankruptcy Code.

Appellate Information

• Argued 12/16/2002
• Decided 07/18/2003
• Published 07/18/2003

Judges

• Before: NYGAARD, ALITO, and MCKEE, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Edward Gilliss,John E. Beverungen, Towson, MD, Marc Hansen, Charles W. Thompson, Joann Robertson, County Office of Law, Rockville, MD, J. Joseph Curran, Jr., Julia M. Andrew (argued), Baltimore, MD, Leonard L. Lucchi, J. Michael Dougherty, Upper Marlboro, MD, for Appellants., James E. Ryan, Joel D. Bertocchi, James D. Newbold, Office of the Attorney General, Chicago, IL, for Amicus Curiae State of Illinois., D. Michael Fisher, Calvin R. Koons, John G. Knorr, III, Office of the Attorney General, Appellate Litigation Section, Harrisburg, PA, for Amicus Curiae Commonwealth of Pennsylvania., Christine Gregoire, Zachary Mosner, Office of the Attorney General, Seattle, for Amicus Curiae State of Washington.


• For Appellees:
  
• Philip J. Katauskas (argued), David B. Stratton, Anne Marie Schwab, Pepper Hamilton LLP, Philadelphia, PA, for Appellees.