UNITED STATES BANKRUPTCY COURT DISTRICT OF NEW HAMPSHIRE

Transcription

1 Case: JMD Doc #: 454 Filed: 09/13/12 Desc: Main Document Page 1 of 2 UNITED STATES BANKRUPTCY COURT DISTRICT OF NEW HAMPSHIRE In re: Kingsbury Corporation Bk. NO JMD Donson Group, Ltd. Bk. NO JMD Ventura Industries, LLC Bk. NO JMD Debtors. Jointly Administered OPPOSITION OF THE CITY OF KEENE TO MOTION OF DEBTOR KINGSBURY CORPORATION TO CONTINUE HEARINGS The City of Keene (the City, Bankruptcy Rule 9013 and Local Bankruptcy Rule 7102 submits the within Opposition to the Motion of Debtor Kingsbury Corporation to Continue Hearings on Debtors Motion Reject Settlement Agreement Between Kingsbury Corporation and City of Keene Pursuant to 11 U.S.C. 365 and Debtors for Determination of Tax Liability Pursuant to 11 U.S.C. 505(a (collectively, the Tax Motions. In support, the City states as follows: 1. The Debtor seeks to continue the hearings on the basis that the value of the real property would be determined by the completion of the ongoing sale process. However, any prospective future sale of the property would have no bearing on the July 2011 Order of the New Hampshire Board of Tax & Land Appeals the appeal period for which has expired concerning the assessed value of the real estate for prior tax years. 2. Moreover, a continuance of the hearings would unfairly prejudice the City, where the Debtor has filed a New Hampshire state court tax appeal. The City believes that the tax appeal is moot where the Debtor lacks the ability to appeal the final July 2011 Order of the New Hampshire Board of Tax & Land Appeals. However, where the Tax Motions remain pending in the Bankruptcy Court, the City will be required to expend time and resources defending the

2 Case: JMD Doc #: 454 Filed: 09/13/12 Desc: Main Document Page 2 of 2 appeal; whereas a determination of the Tax Motions by the Bankruptcy Court will likely resolve the issues. WHEREFORE, the City of Keene respectfully requests that the Court: 1 Deny the Motion of Debtor Kingsbury Corporation to Continue Hearings on Debtors Motion Reject Settlement Agreement Between Kingsbury Corporation and City of Keene Pursuant to 11 U.S.C. 365 and Debtors for Determination of Tax Liability Pursuant to 11 U.S.C. 505(a in its entirety; and 2 Award the City of Keene such other and further relief as justice may require. Respectfully Submitted, The City of Keene, New Hampshire, By its attorney, Date: September 13, 2012 /s/ Thomas P. Mullins Thomas P. Mullins, Esq. (BNH# 7919 City Attorney City of Keene Legal Department 3 Washington Street Keene, NH ( tmullins@ci.keene.nh.us and /s/ John D. Finnegan Robert J. Kerwin, Esq. (BNH# John D. Finnegan, Esq. (BNH# Tarlow Breed Hart & Rodgers, P.C. 101 Huntington Avenue, Suite 500 Boston, MA ( jfinnegan@tbhr-law.com rkerwin@tbhr-law.com Pro Hac Vice 2

3 Case: JMD Doc #: Filed: 09/13/12 Desc: Certificate of Service Page 1 UNITED STATES BANKRUPTCY COURT DISTRICT OF NEW HAMPSHIRE In re: Kingsbury Corporation Bk. NO JMD Donson Group, Ltd. Bk. NO JMD Ventura Industries, LLC Bk. NO JMD Debtors. Jointly Administered CERTIFICATE OF SERVICE I, John D. Finnegan, being over the age of eighteen and employed by Tarlow, Breed, Hart & Rodgers, P.C. in Boston, Massachusetts, hereby certify that on this date I caused the within Opposition of the City of Keene to the Motion Continue Hearings on Debtors Motion Reject Settlement Agreement Between Kingsbury Corporation and City of Keene Pursuant to 11 U.S.C. 365 and Debtors for Determination of Tax Liability Pursuant to 11 U.S.C. 505(a to be filed via the Court s CM/ECF electronic filing system. I further certify that the filed documents were served on this date via CM/ECF upon the parties appearing on the attached Service List, or where the party does not receive CM/ECF notices, by electronic or First Class Mail, postage pre-paid. Dated: September 13, 2012 /s/ John D. Finnegan John D. Finnegan, Esq. (BNH# Tarlow Breed Hart & Rodgers, P.C. 101 Huntington Avenue, Suite 500 Boston, MA ( jfinnegan@tbhr-law.com Pro Hac Vice

4 Case: JMD Doc #: Filed: 09/13/12 Desc: Certificate of Service Page 2 SERVICE LIST Christopher J. Allwarden Senior Counsel, Law Department PSNH 780 North Commercial St. P.O Box 330 nhlegal@nu.com Representing Public Service Company of NH John R. Baraniak, Jr. Choate, Hall & Stewart LLP Two International Place Boston, MA jbaraniak@choate.com representing Liberty Mutual Insurance Company Fred W. Bopp, III Perkins, Thompson, Hinckley & Keddy, P.A One Canal Plaza P.O. Box 426 Portland, ME fbopp@perkinsthompson.com representing Highlands Fuel Delivery, LLC, d/b/a Irving Energy Distribution and Marketing Maire B. Corcoran Bernstein, Shur, Sawyer & Nelson P.O. Box 9729 Portland, ME mcorcoran@bernsteinshur.com representing Kingsbury Corporation, Donson Group, Ltd. & Ventura Industries, LLC Nicole Horberg Decter Segal Roitman LLP 111 Devonshire Street 5th Floor Boston, MA ndecter@segalroitman.com representing United Auto Workers Local 2232 Kingsbury Corporation 80 Laurel Street Keene, NH Donson Group, Ltd. 197 Eighth Street Suite 850 Boston, MA Ventura Industries, LLC 197 Eighth Street, Suite 850 Charlestown, MA Ann Marie Dirsa Office of U.S. Trustee 1000 Elm Street, Suite 605 ann.marie.dirsa@usdoj.gov representing Office of the U.S. Trustee Joseph A. Foster McLane, Graf, Raulerson & Middleton 900 Elm Street PO Box 326 Manchester, NH joe.foster@mclane.com representing Diamond Business Credit, LLC 2

5 Case: JMD Doc #: Filed: 09/13/12 Desc: Certificate of Service Page 3 Lee Harrington Nixon Peabody, LLP 100 Summer St. Boston, MA lharrington@nixonpeabody.com representing Utica Leaseco, LLC (via Bruce A. Harwood Sheehan, Phinney, Bass + Green 1000 Elm Street, 17th Floor PO Box 3701 Manchester, NH nhbankruptcycourt@sheehan.com representing Utica Leaseco, LLC Honor S. Heath Northeast Utilities Service Company Legal Department 107 Selden Street Berlin, CT heathhs@nu.com representing Public Service Company of NH Geraldine Karonis Office of U.S. Trustee 1000 Elm Street Suite 605 USTPRegion01.MR.ECF@usdoj.gov representing Office of the U.S. Trustee Robert J. Keach Berstein, Shur, Sawyer & Nelson 100 Middle Street, PO Box 9729 Portland, ME rkeach@bernsteinshur.com representing Kingsbury Corporation, Donson Group, Ltd. & Ventura Industries, LLC Marc S. Pfeuffer Pension Benefit Guaranty Corp (US Govt 1200 K Street, N.W. Washington, DC pfeuffer.marc@pbgc.gov representing Pension Benefit Guaranty Corporation Brendan C. Recupero Jager Smith PC One Financial Center Boston, MA brecupero@jagersmith.com representing Official Committee of Unsecured Creditors Steven C. Reingold Jager Smith P.C. One Financial Center Boston, MA sreingold@jagersmith.com representing Official Committee of Unsecured Creditors Jennifer Rood Bernstein Shur 670 N. Commercial St., Ste 108 PO Box 1120 Manchester, NH jrood@bernsteinshur.com representing Kingsbury Corporation, Donson Group, Ltd. & Ventura Industries, LLC Michael A. Stover Wright, Constable & Skeen, LLP 100 North Charles Street 16th Floor Baltimore, MD representing Liberty Mutual Insurance Company 3

6 Case: JMD Doc #: Filed: 09/13/12 Desc: Certificate of Service Page 4 Jessica A. Lewis Bernstein, Shur, Sawyer & Nelson, PA 100 Middle Street, POB 9729 Portland, ME jlewis@bernsteinshur.com representing Kingsbury Corporation, Donson Group, Ltd. & Ventura Industries, LLC Benjamin E. Marcus Drummond, Woodsum & MacMahon 84 Marginal Way, Suite 600 Portland, ME bmarcus@dwmlaw.com representing Creditor Optimation Technology, Inc. Mary T. Sullivan Segal Roitman, LLP 111 Devonshire Street 5th Floor Boston, MA msullivan@segalroitman.com representing United Auto Workers Local 2232 Mark F. Weaver Ford & Weaver, PA 10 Pleasant Street, Suite 400 Portsmouth, NH mweaver@fordandweaver.com representing TD Bank, N.A. Peter C.L. Roth Environmental Protection Bureau 33 Capitol Street Concord, NH peter.roth@doj.nh.gov representing State of New Hampshire Dept. of Labor Daniel W. Sklar Nixon Peabody LLP 900 Elm Street dsklar@nixonpeabody.com representing Utica Leaseco, LLC Bruce F. Smith Jager, Smith PC One Financial Center Boston, MA representing Official Committee of Unsecured Creditors Timothy P. Smith 67 Middle St. tpscli@aol.com representing United Auto Workers Local