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In publications you may see this written as January 1750/51, the year as it was known at the time / the year as we know it now.

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In a statement on Monday, West Virginia tax officials told Law360 that they believe the suit should fail.

“We don’t believe that this is a matter that should even be taken up by the Virginia bankruptcy court, nor do we believe that we owe Patriot Coal, its affiliated entities or liquidation trust any money,” Lalena Price, a spokeswoman for the tax department, said in an email.

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Finally, the portfolio discusses various tax issues relating to liquidating trusts, disputed claims reserves, qualified settlement funds and other distribution vehicles that may be employed post-confirmation.

Bloomberg BNA Portfolios are written by leading tax professionals who set the standard as leaders in their fields.

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graduated cum laude from the University of Connecticut. “It is our policy to not [publicly] discuss private taxpayer information and we won’t go into great detail, but suffice it to say that we are confident that any alleged refunds owed will be offset easily by their tax liabilities due the state of West Virginia.” Eugene Davis, the trustee of the PCC Liquidating Trust, is represented by Michael A. Motors Liquidation Company (formerly General Motors Corporation) was the company left to settle past liability claims from Chapter 11 reorganization of American car manufacturer General Motors.The trustee alleges that the state has acknowledged that Patriot Coal may be entitled to refunds, but hasn’t paid any after more than two years of correspondence and litigation. Tax Department has either refused or ignored each of these requests.” West Virginia agreed to accept a priority claim of million and an unsecured claim of .5 million from Patriot Coal and its affiliates in a previous bankruptcy. “In subsequent communications between representatives for [Patriot Coal] and the W. Tax Department, [Patriot Coal has] repeatedly requested the payment of at least ,082,011.72 in tax refunds that are due and owing,” the trustee said. In a 2015 letter attached to the trustee’s adversary proceeding complaint, the state said that the settlement “resolved and released any and all outstanding claims of all parties,” but the coal company trustee contends that the settlement was a one-way deal in which Patriot Coal didn’t waive its right to claim any refunds. Please review KCC's Terms of Use and Privacy Statement for additional information regarding the data maintained on this website.