This Order Has Been Entered On The Docket
- Date
- 2021-10-01
Summary
An agreed order in In re: Panthera Enterprises, LLC, Case No. 19-00787, a Chapter 7 case in the U.S. Bankruptcy Court for the Northern District of West Virginia, signed September 29, 2021 by Bankruptcy Judge Paul M. Black and filed October 1, 2021 as Doc 395. The order grants the objection of Chapter 7 Trustee Aaron C. Amore to proof of claim No. 5 filed by the Sheriff of Hardy County and disallows the claim. The Trustee argued the claim is not a priority claim under 11 U.S.C. §507(a)(8) and concerns personal property the Debtor did not own or possess. The court finds the claim appears based on tax assessments for property owned or possessed by Panthera Training Center, LLC and/or other third parties, while making no finding on ownership. The six-page filing ends with a certificate of notice and a CM/ECF service list.
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No. 2:19-bk-00787 Doc 395 Filed 10/01/21 Entered 10/02/21 00:31:31 Page1of6
SIGNED: September 29th, 2021 Wy. /
THIS ORDER HAS BEEN ENTERED ON THE DOCKET. Paul M. Black
PLEASE SEE DOCKET FOR ENTRY DATE. 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 395 Filed 10/01/21 [Entered 10/02/21 00:31:31 Page 2 of6
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 395 Filed 10/01/21 Entered 10/02/21 00:31:31 Page 3of6
claim number 5 of Sheriff of Hardy County, West Virginia is hereby GRANTED and
claim no. 5 is 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
No. 2:19-bk-00787 Doc 395 United States
Filed 10/01/21Bankruptcy Court 10/02/21 00:31:31 Page 4 of 6
Entered
Northern District of West Virginia
In re: Case No. 19-00787-pmb
Panthera Enterprises, LLC Chapter 7
Debtor
CERTIFICATE OF NOTICE
District/off: 0424-2 User: ad Page 1 of 3
Date Rcvd: Sep 29, 2021 Form ID: pdfdoc Total Noticed: 3
The following symbols are used throughout this certificate:
Symbol Definition
+ Addresses marked '+' were corrected by inserting the ZIP, adding the last four digits to complete the zip +4, or replacing an incorrect ZIP. USPS
regulations require that automation-compatible mail display the correct ZIP.
Notice by first class mail was sent to the following persons/entities by the Bankruptcy Noticing Center on Oct 01, 2021:
Recip ID Recipient Name and Address
aty + Mark A. Lindsay, 707 Grant Street, Suite 2200, Pittsburgh, PA 15219-1945
1601268 + Sheriff of Hardy County, PO Box 643, Moorefield, WV 26836-0643
1604396 + Sheriff of Hardy County, 204 Washington Street, Moorefield, WV 26836-1155
TOTAL: 3
Notice by electronic transmission was sent to the following persons/entities by the Bankruptcy Noticing Center.
Electronic transmission includes sending notices via email (Email/text and Email/PDF), and electronic data interchange (EDI).
NONE
BYPASSED RECIPIENTS
The following addresses were not sent this bankruptcy notice due to an undeliverable address, *duplicate of an address listed above, *P duplicate of a
preferred address, or ## out of date forwarding orders with USPS.
NONE
NOTICE CERTIFICATION
I, Joseph Speetjens, declare under the penalty of perjury that I have sent the attached document to the above listed entities
in the manner shown, and prepared the Certificate of Notice and that it is true and correct to the best of my information and
belief.
Meeting of Creditor Notices only (Official Form 309): Pursuant to Fed .R. Bank. P.2002(a)(1), a notice containing the
complete Social Security Number (SSN) of the debtor(s) was furnished to all parties listed. This official court copy contains
the redacted SSN as required by the bankruptcy rules and the Judiciary's privacy policies.
Date: Oct 01, 2021 Signature: /s/Joseph Speetjens
CM/ECF NOTICE OF ELECTRONIC FILING
The following persons/entities were sent notice through the court's CM/ECF electronic mail (Email) system on September 29, 2021 at the address(es) listed
below:
Name Email Address
Aaron C. Amore
amorewvt@gmail.com aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Plaintiff Aaron Amore Trustee amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Counter-Defendant Panthera Enterprises LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Counter-Defendant Aaron Amore Trustee amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
District/off:
No. 0424-2
2:19-bk-00787 Doc 395 Filed User: ad
10/01/21 Entered 10/02/21 00:31:31 Page
Page 5 of26of 3
Date Rcvd: Sep 29, 2021 Form ID: pdfdoc Total Noticed: 3
Aaron C. Amore
on behalf of Trustee Aaron C. Amore amorewvt@gmail.com aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Counter-Claimant Panthera Enterprises LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Plaintiff Panthera Enterprises LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Aaron C. Amore
on behalf of Defendant Panthera Enterprises LLC amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
Anita M. Swaton
Anita_Swaton@wvnb.uscourts.gov
Brandy M. Rapp
on behalf of Creditor PJSC Aviation Company Ukrainian Helicopters brapp@wtplaw.com twhitt@wtplaw.com
Debra Lee Allen
on behalf of Defendant West Virginia Economic Development Authority dallen@spilmanlaw.com
Debra Lee Allen
on behalf of Creditor West Virginia Economic Development Authority dallen@spilmanlaw.com
Debra Lee Allen
on behalf of Plaintiff West Virginia Economic Development Authority dallen@spilmanlaw.com
Douglas Kahle
on behalf of Creditor Panthera Training LLC dkahle@basnightkinser.com
Douglas Kahle
on behalf of Plaintiff Panthera Training LLC dkahle@basnightkinser.com
Douglas Kahle
on behalf of Defendant Panthera Training LLC dkahle@basnightkinser.com
Douglas Kahle
on behalf of Counter-Claimant Panthera Training LLC dkahle@basnightkinser.com
Elizabeth B. Carroll
elizabeth_carroll@vawb.uscourts.gov
Eric Michael Wilson
on behalf of Creditor West Virginia State Tax Department eric.m.wilson@wv.gov lora.l.rutledge@wv.gov
Gary O. Kinder
on behalf of U.S. Trustee United States Trustee gary.o.kinder@usdoj.gov
James E. Smith, II
on behalf of Plaintiff Betty P. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Creditor Renick C. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Creditor Betty P. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Plaintiff Renick C. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Plaintiff Robert R. Williams jes2esq@frontiernet.net
James E. Smith, II
on behalf of Creditor Robert R. Williams jes2esq@frontiernet.net
John J. Richardson
on behalf of Debtor Panthera Enterprises LLC jrichardson@bernsteinlaw.com
John J. Richardson
on behalf of Attorney Bernstein-Burkley P.C. jrichardson@bernsteinlaw.com
Julia A. Chincheck
on behalf of Counter-Claimant Panthera Training LLC jchincheck@bowlesrice.com
Julia A. Chincheck
on behalf of Plaintiff Panthera Training LLC jchincheck@bowlesrice.com
Julia A. Chincheck
on behalf of Creditor Panthera Training LLC jchincheck@bowlesrice.com
District/off:
No. 0424-2
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10/01/21 Entered 10/02/21 00:31:31 Page
Page 6 of36of 3
Date Rcvd: Sep 29, 2021 Form ID: pdfdoc Total Noticed: 3
Julia A. Chincheck
on behalf of Defendant Panthera Training LLC jchincheck@bowlesrice.com
Kathy M. Santa Barbara
on behalf of Counter-Claimant TR&L LLC ksantabarbara@yahoo.com, cmarshsblo@yahoo.com
Kathy M. Santa Barbara
on behalf of Defendant TR&L LLC ksantabarbara@yahoo.com, cmarshsblo@yahoo.com
Kathy M. Santa Barbara
on behalf of Creditor SMI LLC ksantabarbara@yahoo.com, cmarshsblo@yahoo.com
Kathy M. Santa Barbara
on behalf of Creditor TR&L LLC ksantabarbara@yahoo.com, cmarshsblo@yahoo.com
Michael R. Proctor
on behalf of Plaintiff Panthera Training LLC mproctor@bowlesrice.com, lcrown@bowlesrice.com
Robert Sellards
on behalf of Creditor Azadian Group LLC rms@bcyon.com
Robert S. Bernstein, Esq
on behalf of Debtor Panthera Enterprises LLC rbernstein@bernsteinlaw.com,
cwirick@bernsteinlaw.com;cwirick@ecf.courtdrive.com;rbernstein@ecf.courtdrive.com
Sabrina B. Lee
sabrina_lee@vawb.uscourts.gov
Salene Rae Mazur Kraemer
on behalf of Debtor Panthera Enterprises LLC skraemer@bernsteinlaw.com, salene@ecf.courtdrive.com,
Spencer D. Elliott
on behalf of Creditor Darrick and Emily Gust selliott@lgcr.com
Stephen L. Thompson
on behalf of Creditor West Virginia Paving Inc. sthompson@barth-thompson.com,
office@barth-thompson.com;chris@barth-thompson.com
Steven L. Thomas
on behalf of Defendant SMI LLC sthomas@kaycasto.com,
lwalker@kaycasto.com;abrewster@kaycasto.com;nball@kaycasto.com
Steven L. Thomas
on behalf of Creditor TR&L LLC sthomas@kaycasto.com,
lwalker@kaycasto.com;abrewster@kaycasto.com;nball@kaycasto.com
Steven L. Thomas
on behalf of Creditor SMI LLC sthomas@kaycasto.com, lwalker@kaycasto.com;abrewster@kaycasto.com;nball@kaycasto.com
Steven L. Thomas
on behalf of Defendant TR&L LLC sthomas@kaycasto.com,
lwalker@kaycasto.com;abrewster@kaycasto.com;nball@kaycasto.com
Travis Alan Knobbe
on behalf of Creditor West Virginia Economic Development Authority tknobbe@spilmanlaw.com dambrose@spilmanlaw.com
United States Trustee
ustpregion04.ct.ecf@usdoj.gov
William J. Leon
on behalf of Counter-Defendant Bill V. Neff Sr. jayleon@comcast.net
William J. Leon
on behalf of Creditor SMI LLC jayleon@comcast.net
William J. Leon
on behalf of Plaintiff Bill V. Neff Sr. jayleon@comcast.net
Zachary James Rosencrance
on behalf of Creditor Panthera Training LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
Zachary James Rosencrance
on behalf of Plaintiff Panthera Training LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
Zachary James Rosencrance
on behalf of Counter-Claimant Panthera Training LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
Zachary James Rosencrance
on behalf of Defendant Panthera Training LLC zrosencrance@bowlesrice.com, ajones@bowlesrice.com
TOTAL: 56
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