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IN RE MAJESTIC STAR CASINO, LLC

Nos. 12-3200, 12-3201.

716 F.3d 736 (2013)

In re The MAJESTIC STAR CASINO, LLC, et al, Debtors. The Majestic Star Casino, LLC, et al. v. Barden Development, Inc.; United States of America on behalf of the Internal Revenue Service; State of Indiana Department of Revenue; John M. Chase, Jr., as Personal Representative of Don H. Barden United States of America on behalf of the Internal Revenue Service, Appellant No. 12-3200. Barden Development, Inc and John M. Chase, Jr., as Personal Representative of Don H. Barden, Appellants No. 12-3201.

United States Court of Appeals, Third Circuit.

Filed: May 21, 2013.

Attorney(s) appearing for the Case

Kathryn Keneally , Thomas J. Clark , Ivan C. Dale , [Argued], Melissa L. Dickey , United States Department of Justice, Tax Division, Washington, DC, Charles M. Oberly , United States Attorney, Wilmington, DE, for Appellants The United States of America.

Steven D. Carpenter , Indianapolis, IN, for Appellant Indiana Department of Revenue.

Mary F. Caloway , Buchanan Ingersoll & Rooney, Wilmington, DE, Gerald M. Gordon , [Argued], Erika Pike Turner , Gordon Silver, Las Vegas, NV, Anthony Ilardi, Jr. , Katherine Murphy , William Lentine , Dykema Gossett, PLLC, Bloomfield Hills, MI, for Barden Appellants.

Lauren O. Casazza , [Argued], Warren Haskel , Kirkland & Ellis, New York, NY, Kathleen P. Makowski , James E. O'Neill, III , Pachulski Stang Ziehl & Jones, Wilmington, DE, for Appellees.

Before: AMBRO, JORDAN, and VANASKIE, Circuit Judges.

OPINION OF THE COURT

JORDAN, Circuit Judge.

This case arises from a corporate reorganization under Chapter 11 of the Bankruptcy Code, 11 U.S.C. § 101 et seq. (the "Code"), and puts at issue whether a non-debtor company's decision to abandon its classification as an "S" corporation for federal tax purposes, thus forfeiting the pass-through tax benefits that it and its debtor subsidiary had enjoyed, is void as a postpetition transfer of "property...

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