Legal Opinion
Agnew v. Franchise Tax Board of California (In re Sharon Steel Corp.)
District Court, W.D. Pennsylvania
Decided September 27, 1990No. Bankruptcy No. 87-00207E; Motion No. 90-753PublishedCited by 1 opinion
1Opinion of the Court
AMENDED OPINION 1
WARREN W. BENTZ, Bankruptcy Judge.
Franklin E. Agnew, III, Chapter 11 Trustee for Sharon Steel Corporation (“Debtor”) filed the within “Application” (“Motion”) seeking to have this court decide a tax issue involving the identity of the component members of the Unitary Group which includes the Debtor, for California Franchise Tax purposes. The Franchise Tax Board of the State of California (“Board”) has entered a special appearance for the sole purpose of contesting this court’s jurisdiction. The Board asserts that it has not waived sovereign immunity under the Eleventh…
2Cases cited5 opinions
- Hoffman v. Connecticut Department of Income MaintenanceSupreme Court of the United States · 1989
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- In the Matter of Jean Barclay Dolard, Bankrupt. William A. McGugin Trustee v. District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- In Re BakerUnited States Bankruptcy Court, S.D. New York · 1990
3Cited by1 opinion
- In re Miller Farmhome Oil Service, Inc.United States Bankruptcy Court, D. Nebraska · 1991