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Belohlavek, Esquire, Assistant Solicitor General, and Eugene Martin-Leff, Esquire, (argued) Assistant Attorney General, New York, New York, for Claimant below-Appellee State of New York. A., Wilmington, Delaware, for Appellee Successor Panex Industries, Inc. The first is whether the Court of Chancery acted within its authority in establishing a successor trust to succeed a liquidating trust which was about to expire on its own terms. R.) (collectively “Esso”), Texaco Inc., Texaco Caribbean Inc. Virgin Islands, for Claimants below-Appellees Natural Resources Trustee of the Virgin Islands and the Government of the Virgin Islands in its Capacity as Department of Education and Department of Planning and Natural Resources. Scott, Jr., Esquire, Deputy Attorney General, Department of Justice, Wilmington, Delaware, and Eliot Spitzer, Esquire, Attorney General of the State of New York, Michael S. Iorii, Esquire, Ashby and Geddes, Wilmington, Delaware, and John R. Forssberg, Esquire, Wright & Coon, Portland, Maine, attorneys for Claimant below-Appellee, Western Auto Supply Company. Karl Hill, Esquire, (argued) Seitz, Van Ogtrop & Green, P. In this appeal from the Court of Chancery we address two issues. Thus, the stockholders of Panex (then over 300 in number) were the express beneficiaries of the Panex Trust.
and Vernon Morgan (collectively “Texaco”), and Western Auto Supply Co. In 1997, the Bankruptcy Court denied the motion on the grounds that the final decree discharged only claims that arose prior to the filing of the petition for relief. The Trust was created “for the limited purpose of discharging any ․ liabilities of the Trust of Panex which the Trustees have reasonable grounds to believe may be asserted.” Panex had no known or suspected liabilities at the time it created the Trust except potential liabilities for additional taxes.