New Bankruptcy Opinion: IN RE PHILADELPHIA ENTERTAINMENT AND DEVELOPMENT PARTNERS, LP – Bankr. Court, ED Pennsylvania, 2016





IN RE: PHILADELPHIA ENTERTAINMENT AND DEVELOPMENT PARTNERS, L.P., Chapter 11, Debtor.

PHILADELPHIA ENTERTAINMENT AND DEVELOPMENT PARTNERS, L.P., Plaintiff,

v.

COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE, ET AL., Defendants.

Bankruptcy No. 14-12482-MDC, Adversary No. 14-00255-MDC.

United States Bankruptcy Court, E.D. Pennsylvania.

April 8, 2016.

ORDER

MAGDELINE D. COLEMAN, Bankruptcy Judge.

AND NOW, upon consideration of the Defendants’ Motion to Dismiss Adversary Complaint or, in the alternative, to Abstain (the “Motion”), filed by the Commonwealth of Pennsylvania, Department of Revenue and Commonwealth of Pennsylvania; the Answer in Opposition filed by Persil Mangeur LLC, as Liquidation Trustee, each of the parties’ Memorandum of Law and arguments at the hearing held by this Court on November 14, 2014; and for the reasons set forth in this Court’s accompanying Opinion, it is hereby ORDERED:

1. The Motion is GRANTED.

2. Counts I, II, III and IV of the Adversary Complaint are hereby DISMISSED WITH PREJUDICE.

3. Counts V, VI and VII of the Adversary Complaint are DISMISSED WITHOUT PREJUDICE.

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