Legal Opinion
Chandler v. Oklahoma Ex Rel. Oklahoma Tax Commission (In Re Chandler)
Bankruptcy Appellate Panel of the Tenth Circuit
Decided August 24, 2000No. BAP No. NO-00-016. Bankruptcy No. 99-01929. Adversary No. 99-0173PublishedCited by 8 opinions
1Opinion of the Court
OPINION
CLARK, Bankruptcy Judge.
The State of Oklahoma ex rel. Oklahoma State Tax Commission (“OTC”) appeals a decision of the United States Bankruptcy Court for the Northern District of Oklahoma, holding that the OTC could be sued by the Chapter 7 debtor (“Debtor”) in the bankruptcy court pursuant to 11 U.S.C. § 523(a).1 In so holding, the bankruptcy court ruled that § 106(a) validly abrogates the OTC’s sovereign immunity. For the reasons set forth below, we REVERSE and REMAND.
I. Background
The OTC allegedly assessed the Debtor for certain taxes, and filed a tax warrant against the Debtor…
2Cases cited26 opinions
- Edelman v. JordanSupreme Court of the United States · 1974
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Hans v. LouisianaSupreme Court of the United States · 1890
- Puerto Rico Aqueduct and Sewer Authority v. Metcalf & Eddy, Inc.Supreme Court of the United States · 1993
- Cohens v. VirginiaSupreme Court of the United States · 1821
21 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Mayes v. Cherokee Nation (In Re Mayes)Bankruptcy Appellate Panel of the Tenth Circuit · 2003
- In Re Hechinger Investment Co. of Delaware, Inc.United States Bankruptcy Court, D. Delaware · 2000
- Claxton v. United States (In Re Claxton)United States Bankruptcy Court, N.D. Illinois · 2002
- In Re Polygraphex Systems, Inc.United States Bankruptcy Court, M.D. Florida · 2002
- Geeslin v. Skandalakis (In Re Geeslin)United States Bankruptcy Court, M.D. Georgia · 2003
3 more not listed; retrieve them via the Exa API.