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IN RE JEFFERSON COUNTY, ALA.

Bankruptcy No. 11-05736-TBB. Adversary No. 12-00016-TBB.

482 B.R. 404 (2012)

In re JEFFERSON COUNTY, ALABAMA, a political subdivision of the State of Alabama, Debtor. The Bank of New York Mellon, as Indenture Trustee, et al., Plaintiffs, v. Jefferson County, Alabama, Defendant.

United States Bankruptcy Court, N.D. Alabama, Southern Division.

October 9, 2012.

Attorney(s) appearing for the Case

James Blake Bailey, Patrick Darby, Christopher L. Hawkins, Jennifer Harris Henderson, Bradley Arant Boult Cummings LLP, Jay R. Bender, Birmingham, AL, Whitman L. Holt, Kenneth N. Klee, Robert J. Pfister, Klee, Tuchin, Bogdanoff & Stern LLP, David M. Stern, Los Angeles, CA, for Debtor and Defendant.

Larry Brittain Childs, Waller Lansden Dortch & Davis, LLP, Brian Malcom, Birmingham, AL, Ryan K. Cochran, Heath A. Fite, David E. Lemke, Waller Lansden Dortch & Davis, LLP, Nashville, TN, for Plaintiffs.

Amended Memorandum Opinion On Net Revenues And Applicability of 11 U.S.C. § 928(b)

THOMAS B. BENNETT, Bankruptcy Judge.

This declaratory judgment action is the reaction of The Bank of New York Mellon and those joining it as plaintiffs to a stance taken by Jefferson County, Alabama (hereinafter sometimes the County). The stand taken by the County is that the monthly withholding of millions of dollars that had not been, to the degree and scope...

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