SGR Winddown, Inc., In re

Ruling: 
Debtors' claim objection was sustained as the commercial rent tax at issue was not an excisetax but was instead a personal property tax on the debtors' ownership interest in the lease.(Bankr. D. Del.)
Issue: 
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Commercial case opionion summary, case decided on January 08,2021, LexisNexis #0221-057