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Interim Order

Date
2022-10-06

Summary

Exhibit B, an Interim Order filed October 6, 2022 as Case 22-10951-CTG Doc 79-2 in the jointly administered Chapter 11 cases of Kabbage, Inc. d/b/a KServicing, et al., Case No. 22-10951 (CTG), in the U.S. Bankruptcy Court for the District of Delaware. The order grants on an interim basis the Debtors' motion to pay certain prepetition Taxes and Assessments. It authorizes payments to Taxing Authorities in an aggregate amount not to exceed $67,000, which a chart attributes entirely to income taxes, and authorizes banks to honor related checks and transfers. It sets a final hearing for October 26, 2022 with objections due October 19, 2022, and is signed by United States Bankruptcy Judge Craig T. Goldblatt.

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Full text

                   Case 22-10951-CTG   Doc 79-2   Filed 10/06/22   Page 1 of 5




                                         EXHIBIT B

                                        Interim Order




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                   Case
                    Case22-10951-CTG
                         22-10951-CTG Doc
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                               UNITED STATES BANKRUPTCY COURT
                                    DISTRICT OF DELAWARE

------------------------------------------------------------ x
In re                                                        :         Chapter 11
                                                             :
KABBAGE, INC. d/b/a KSERVICING, et al., :                              Case No. 22-10951 (CTG)
                                                             :
                                                             :
                  Debtors.1                                  :         (Jointly Administered)
                                                             :
                                                             :         Ref. Docket No. 9
------------------------------------------------------------ x

                        INTERIM ORDER (I) AUTHORIZING DEBTORS
                       (A) TO PAY CERTAIN PREPETITION TAXES AND
                     ASSESSMENTS AND (B) GRANTING RELATED RELIEF

                    Upon the motion (the “Motion”),2 of Kabbage, Inc. d/b/a KServicing and its debtor

affiliates, as debtors and debtors in possession in the Chapter 11 Cases (collectively, the

“Debtors”), for entry of an order (i) authorizing the Debtors to (a) pay certain prepetition Taxes

and Assessments and (b) granting related relief, all as more fully set forth in the Motion; and this

Court having jurisdiction to consider the Motion and the relief requested therein pursuant to 28

U.S.C. §§ 157(a)–(b) and 1334(b), and the Amended Standing Order of Reference entered by the

United States District Court for the District of Delaware, dated February 29, 2012; and

consideration of the Motion and the requested relief being a core proceeding pursuant to 28 U.S.C.

§ 157(b); and venue being proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409; and




1
    The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification
    number, as applicable are: Kabbage, Inc. d/b/a KServicing (3937); Kabbage Canada Holdings, LLC (N/A); Kabbage
    Asset Securitization LLC (N/A); Kabbage Asset Funding 2017-A LLC (4803); Kabbage Asset Funding 2019-A
    LLC (8973); and Kabbage Diameter, LLC (N/A). Kabbage is a trademark of American Express used under license;
    Kabbage, Inc. d/b/a KServicing is not affiliated with American Express. The Debtors’ mailing and service address
    is 925B Peachtree Street NE, Suite 383, Atlanta, GA 30309.
2
    Capitalized terms used but not otherwise defined herein shall have the respective meanings ascribed to such terms
    in the Motion.




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                    Case22-10951-CTG
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due and proper notice of the Motion having been provided; and such notice having been adequate

and appropriate under the circumstances; and it appearing that no other or further notice need be

provided; and this Court having held a hearing to consider the interim relief requested in the

Motion (the “Hearing”); and upon the First Day Declaration and the record of the Hearing; and

this Court having determined that the legal and factual bases set forth in the Motion establish just

cause for the relief granted herein; and it appearing that the relief requested in the Motion is

necessary to avoid immediate and irreparable harm to the Debtors and their estates as contemplated

by Rule 6003 of the Federal Rules of Bankruptcy Procedure, and after due deliberation and

sufficient cause appearing therefor,

                    IT IS HEREBY ORDERED THAT

                    1.    The Motion is granted on an interim basis to the extent set forth herein.

                    2.    The Debtors are authorized, but not directed, pursuant to sections 105(a),

363(b), 507(a), and 541(d) of the Bankruptcy Code, to satisfy all Taxes and Assessments due and

owing, in the ordinary course of business as such obligations become due, to the Taxing

Authorities that arose prior to the Petition Date, including all Taxes and Assessments subsequently

determined by audit or otherwise to be owed for periods prior to the Petition Date, in an aggregate

amount not to exceed $67,000, absent further order of this Court. Such Taxes and Assessments

are summarized in further detail in the chart below.

                               Category
                                                             Interim

                           Franchise Taxes                      $0

                          Personal Property
                                                                $0
                               Taxes

                            Income Taxes                     $67,000

                              Other Fees                        $0


                                                    2
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                               Category
                                                             Interim

                               TOTAL                         $67,000
                    3.    Each of the Banks at which the Debtors maintain their accounts relating to

the payment of the prepetition Taxes and Assessments are authorized to (a) receive, process, honor,

and pay all checks presented for payment, and to honor all fund transfer requests made by the

Debtors thereto, to the extent that sufficient funds are on deposit in those accounts and (b) accept

and rely on all representations made by the Debtors with respect to which checks, drafts, wires, or

automated clearing house transfers should be honored or dishonored in accordance with this or

any other order of this Court, whether such checks, drafts, wires, or transfers are dated before, on,

or after the Petition Date, without any duty to inquire otherwise.

                    4.    The Debtors are authorized, but not directed, to issue new post-petition

checks, or effect new electronic funds transfers, on account of payment of the prepetition Taxes

and Assessments as set forth herein, and to replace any prepetition checks or electronic fund

transfer requests that may be lost or dishonored or rejected as a result of the commencement of the

Debtors’ Chapter 11 Cases.

                    5.    Notwithstanding entry of this Interim Order, nothing herein shall create, nor

is intended to create, any rights in favor of or enhance the status of any claim held by any party.

                    6.    The requirements of Bankruptcy Rule 6003(b) have been satisfied.

                    7.    Under the circumstances of these Chapter 11 Cases, notice of the Motion is

adequate under Bankruptcy Rule 6004(a).

                    8.    Notwithstanding the provisions of Bankruptcy Rule 6004(h), this Interim

Order shall be immediately effective and enforceable upon its entry.




                                                    3
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                    Case22-10951-CTG
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                                       Doc79-2
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                    9.    The Debtors are authorized to take all action necessary to effectuate the

relief granted in this Interim Order.

                    10.   This Court shall retain jurisdiction to hear and determine all matters arising

from or related to the implementation, interpretation, or enforcement of this Interim Order.

                    11.   The final hearing to consider the relief requested in the Motion shall be held

on October 26, 2022 at 10:30 a.m. (Prevailing Eastern Time), and any objections or responses to

the Motion shall be in writing, filed with the Court, and served on or prior to October 19, 2022 at

4:00 p.m. (Prevailing Eastern Time).




 Dated: October 6th, 2022                  CRAIG T. GOLDBLATT
 Wilmington, Delaware                      UNITED STATES BANKRUPTCY JUDGE




                                                    4
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