Ellett v. Goldberg (In Re Ellett)

MEMORANDUM DECISION

MICHAEL S. MCMANUS, Chief Judge.

Defendant Gerald Goldberg, the executive director of the Franchise Tax Board (“FTB”), moves for an order dismissing this adversary proceeding pursuant to Fed.R.Civ.P. 12(b)(1) and 12(b)(6) as incorporated by Fed. R. Bankr.P. 7012, on the ground that the U.S. Supreme Court’s recent opinion in Federal Maritime Commission v. South Carolina State Ports Authority, 535 U.S. 743, 122 S.Ct. 1864, 152 L.Ed.2d 962 (2002), undermines the Ninth Circuit’s determination that plaintiff James Ellett’s chapter 13 discharge binds the FTB even though the FTB…