Shoe and Footwear Manufacturing
This industry comprises establishments primarily engaged in manufacturing footwear (except orthopedic extension footwear).
In Allocation Dispute Related to § 363 Sale, Bankruptcy Court Bridges Experts’ Value Gaps
Bankruptcy court performs allocation analysis to divide proceeds from section 363 asset sale between two competing lenders, finding debtor’s intellectual property is most valuable asset; court notes that, at time of sale, debtor was neither healthy going concern nor subject of forced liquidation.
In re Aerogroup International, Inc.
Bankruptcy court performs allocation analysis to divide proceeds from section 363 asset sale between two competing lenders, finding debtor’s intellectual property is most valuable asset; court notes that, at time of sale, debtor was neither healthy going concern nor subject of forced liquidation.
LaCrosse Footwear v. United States
Issue was whether the base-year cost of items entering the inventory in the base year should be set at bargain cost or fair market value (FMV).