IN RE INDIANAPOLIS DOWNS, LLC

No. 11-11046 (BLS).

462 B.R. 104 (2011)

In re INDIANAPOLIS DOWNS, LLC, et al., Debtors.

United States Bankruptcy Court, D. Delaware.

October 26, 2011.


Attorney(s) appearing for the Case

Christopher A. Ward , Polsinelli Shughart PC, Wilmington, DE, David A. Suess , Bose, McKinney & Evans LLP, Indianapolis, IN, Dennis A. Meloro , Greenberg Traurig , Wilmington, DE, Elizabeth M. Connolly , Matthew L. Hinker , Nancy A. Mitchell , Greenberg Traurig, LLP, New York, NY, James P. Madigan , James G. Richmond , Kevin D. Finger , Greenberg Traurig, LLP, Chicago, IL, Jean Soh , Monica J. Machen , Polsinelli Shughart PC, Chicago, IL, Justin K. Edelson , Shanti M. Katona , Polsinelli Shughart PC, Wilmington, DE, Matthew L. Hinker , Scott D. Cousins , Victoria Watson Counihan , Greenberg Traurig, LLP, Wilmington, DE, for Debtor.

U.S. Trustee, Wilmington, DE.

Scott Alberino , Antonio Delgado , Akin Gump Strauss Hauer & Feld LLP, New York, NY, Jayme Goldstein , Stroock & Stroock & Lavan LLP, New York, NY, Matthew Barry Lunn , Young, Conaway, Stargatt & Taylor, Wilmington, DE, L. John N. Bird , Fox Rothschild LLP, Wilmington, DE, Christopher R. Belmonte , Satterlee Stephens Burke & Burke LLP, New York, NY, Shaw Gussis Fishman Glantz Wolfson & Towbin LLC, Littleton, CO, Kurt F. Gwynne , Reed Smith LLP, Wilmington, DE, Warren Howard Smith , Warren H. Smith & Associates, P.C., Dallas, TX, for Other Parties.


OPINION1

BRENDAN LINEHAN SHANNON, Bankruptcy Judge.

Before the Court is Indianapolis Downs, LLC's ("Indianapolis Downs" or the "Debtor") motion for a determination of the legality of certain taxes under § 505(a) of the Bankruptcy Code2 (the "Tax Motion").3 This contested matter4 presents a dispute between Indianapolis Downs, a corporate...

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