State Board of Equalization of California v. Los Angeles International Airport Hotel Associates (In re Los Angeles International Airport Hotel Associates)

Debtor Los Angeles International Airport Hotel Associates (“L.A Airport”) brings this interlocutory appeal to challenge the Bankruptcy Appellate Panel’s determination that the State Board of Equalization (“SBE”) was not required to file documentation in support of its proof of claim for use taxes. We have *1480 jurisdiction pursuant to 28 U.S.C. § 158 (d), 1 and we affirm.

L.A. Airport owns the Crown Sterling Hotel in El Segundo, California. On July 29, 1992, L.A. Airport filed for chapter 11 bankruptcy. On June 28, 1993, the SBE submitted a proof of claim against LA. Airport for sales and use taxes. 2 No supporting documentation was attached to this claim. On July 17, 1995, the bankruptcy court disallowed the SBE’s claim because the SBE had failed to provide documentation of the basis for its use tax claim.

Bankruptcy Rule 3001(c) states that “[w]hen a claim, or an interest in property of the debtor securing the claim, is based on a writing, the original or a duplicate shall be filed with the proof of claim.” Compliance with this rule allows the proof of claim to constitute prima facie evidence of the validity of the claim. Fed.R.Bank.P. 3001(f). LA Airport argues that the…