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Agreed Order Granting Objection Of Trustee To

Summary

An agreed order filed September 21, 2021 as Doc 392 in In re Panthera Enterprises, LLC, Case No. 19-00787, in the U.S. Bankruptcy Court for the Northern District of West Virginia. It grants Chapter 7 Trustee Aaron C. Amore's objection, under 11 U.S.C §§501 & 507 and Bankruptcy Rule 3001, to proof of claim No. 5 of the Sheriff of Hardy County, which the Trustee says is not a priority claim under 11 U.S.C. §507(a)(8). It records that the Sheriff did not respond and that a response by SMI, LLC, TR&L, LLC and an individual did not oppose it. The Court finds that the claim appears to rest on personal property tax assessments for property owned or possessed by others, that the Debtor neither owned nor possessed that property, and that the Sheriff's remedy appears to be liquidation under state law rather than a priority claim. Counsel for the responding parties signs it as seen and agreed.

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“Agreed Order Granting Objection Of Trustee To.” Original at ecf.wvnb.uscourts.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2021-09-21-agreed-order-granting-objection-of-trustee-to/, SHA-256 40a8136b20fdfc91e6a54bca1e36befe3bb2041d264b5bd45181196e496af0e2.

Full text

No. 2:19-bk-00787   Doc 392       Filed 09/21/21   Entered 09/21/21 08:59:30   Page 1 of 3




                   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 392    Filed 09/21/21   Entered 09/21/21 08:59:30      Page 2 of 3


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 392   Filed 09/21/21   Entered 09/21/21 08:59:30   Page 3 of 3


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



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 III

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