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IN RE PATRIOT COAL CORP.

15-32450-KLP Adv. Pro. No. 16-03109-KLP.

562 B.R. 632 (2016)

IN RE: PATRIOT COAL CORPORATION, et al., Debtors. Eugene Davis, solely in his capacity as Liquidating Trustee for the PCC Liquidating Trust, Plaintiff, v. West Virginia State Tax Department, Defendant.

United States Bankruptcy Court, E.D. Virginia, Richmond Division.

Signed November 22, 2016.

Attorney(s) appearing for the Case

Kevin W. Barrett, Bailey & Glasser, LLP, Charleston, WV, for Defendant.

Jeremy S. Williams, Kutak Rock LLP, Richmond, VA, for Plaintiff.

MEMORANDUM OPINION

Plaintiff, Eugene Davis, liquidating trustee (the "Trustee") for the PCC Liquidating Trust (the "Liquidating Trust"), successor-in-interest to Patriot Coal Corporation ("Patriot"), Panther, LLC ("Panther"), Catenary Coal Company ("Catenary"), and...

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