Agreed Order Granting Objection to Proof of Claim— Panthera Enterprises, LLC

Summary

Agreed order signed September 29th, 2021 by Paul M. Black, United States Bankruptcy Judge, in the Chapter 7 case of Panthera Enterprises, LLC, Northern District of West Virginia (Case No. 2:19-bk-00787, Doc 394). It grants the Chapter 7 Trustee's objection to proof of claim No. 5 filed by the Sheriff of Hardy County. The Trustee asserted the claim is an ad valorem tax claim on personal property the Debtor did not own or possess and is not a priority claim. The Sheriff did not file a response; SMI, LLC, TR&L, LLC and Roy Baker Duncan III responded without opposing the relief. The Court finds the Debtor was neither owner nor possessor of the property and orders claim no. 5 disallowed, making no finding on who owned it.

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No. 2:19-bk-00787 Doc 394 _ Filed 09/29/21 Entered 09/29/21 11:34:35 Page1of3

SIGNED: September 29th, 2021 Vy, W/E (lat _

THIS ORDER HAS BEEN ENTERED ON THE DOCKET.
PLEASE SEE DOCKET FOR ENTRY DATE.

Paul M. Black
UNITED STATES BANKRUPTCY JUDGE

UNITED STATES BANKRUPTCY COURT
FOR THE NORTHERN DISTRICT OF WEST VIRGINIA

IN RE:

PANTHERA ENTERPRISES, LLC Case No. 19-00787
Debtor. Chapter 7

AGREED ORDER GRANTING OBJECTION OF TRUSTEE TO
PROOF OF CLAIM No. 5 FILED BY THE SHERIFF OF HARDY COUNTY

On a day prior came Aaron C. Amore, Chapter 7 Trustee, for the Estate of
Panthera Enterprises, LLC (“Debtor”) with an Objection to the proof of claim of the
Sheriff of Hardy County No. 5, pursuant to Bankruptcy 11 U.S.C §§501 & 507 and
Bankruptcy Rule 3001. The matter has been noticed and is now ripe for the Court’s
consideration of the objection.

The Trustee objects as the claim is not a priority claim pursuant to 11 U.S.C.
§507(a)(8). Further, the Trustee asserted this is an ad valorem tax claim as it
relates to personal property that was not owned and/or possessed by the Debtor.
The Trustee asserts that the Debtor is not liable for the payment of this claim and
that the Debtor did not possess, control and/or sell any personal property that
would form the basis of the debt asserted in claim no. 5.

The Sheriff of Hardy County, West Virginia (hereafter “Sheriff’) did not file a
No. 2:19-bk-00787 Doc 394 Filed 09/29/21 Entered 09/29/21 11:34:35 Page 2of3

response to the objection.

A response was filed by SMI, LLC, TR&L, LLC and Roy Baker Duncan III
which did not oppose the relief sought by the Trustee but sought to clarify the
representations of ownership related to the personal property that formed the basis
of the claim. SMI, LLC, TR&L, LLC and Roy Baker Duncan III asserted that they
did not possess, control and/or sell any personal property that would form the basis
of the debt asserted in claim no. 5.

The Court finds that claim no. 5 filed by the Sheriff of Hardy County, West
Virginia appears to be based upon personal property tax assessments for property
owned or possessed by Panthera Training Center, LLC and/or other third parties
and not the debtor entity. The Debtor is not the “taxpayer” as defined by §11-3-1
(f)(4) and is not liable for the taxes assessed. In addition, the claim was filed as a
priority claim pursuant to 11 U.S.C. §507(a)(8). West Virginia law appears to grant
the Sheriff a lien on personal property as to the owner and/pr possessor of property.
See West Virginia Code §11A-1-2. The Sheriff's remedy appears to be liquidation of
said personal property by state law and not a priority claim for said taxes.

The Court makes no finding as to the ownership of the personal property or
the legal taxpayer and/or possessor but does finds specifically that the Debtor was
neither the owner nor possessor of the personal property that forms the basis of
claim no. 5.

Accordingly, it is

ORDERED and ADJUDGED that the objection of the Trustee to the proof of
No. 2:19-bk-00787 Doc 394 _ Filed 09/29/21 Entered 09/29/21 11:34:35 Page3of3

claim number 5 of Sheriff of Hardy County, West Virginia is hereby GRANTED and

claim no. 5is DISALLOWED.

Prepared by;
/s/Aaron C.. Amore
Aaron C. Amore
Chapter 7 Trustee

Seen and Agreed:

/s/ Kathy M. Santa Barbara

Kathy M. Santa Barbara, WVSB #5960
The Law Office of Kathy M.

Santa Barbara, PLLC

Counsel for SMI, LLC, TR&L, LLC and
Roy Baker Duncan IIT

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