Legal Opinion

California, State Board of Equalization v. Harleston (In Re Harleston)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided March 25, 2002No. BAP Nos. CC-01-1417-BKMa, Bankruptcy No. LA 98-14264 VZ, Adversary No. LA-01-01905PublishedCited by 6 opinions

1Opinion of the Court

OPINION

BRANDT, Bankruptcy Judge.

Debtors filed an adversary proceeding against the California Board of Equalization (“Board”) seeking a declaration that their debt to the Board was discharged in their chapter 7 1 proceeding. The bankruptcy court denied the Board’s motion for judgment on the pleadings based on sovereign immunity. Holding that the adversary proceeding is ancillary to the case in which the Board waived its immunity by filing a proof of claim, and that it arises out of the same operative facts as the claim, we AFFIRM.

I.FACTS

Appellee Debtors Jerry C. and Donna L. Harleston filed a…

2Cases cited43 opinions

  1. Ex Parte YoungSupreme Court of the United States · 1908
  2. Edelman v. JordanSupreme Court of the United States · 1974
  3. Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
  4. Puerto Rico Aqueduct and Sewer Authority v. Metcalf & Eddy, Inc.Supreme Court of the United States · 1993
  5. Local Loan Co. v. HuntSupreme Court of the United States · 1934

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3Cited by6 opinions

  1. Harvey v. Dambowsky (In re Dambowsky)United States Bankruptcy Court, M.D. North Carolina · 2015
  2. Stanbrough v. Valle (In re Valle)United States Bankruptcy Court, D. Idaho · 2012
  3. Montana v. Goldin (In Re Pegasus Gold Corp.)District Court, D. Nevada · 2003
  4. Seitz v. Freeman (In Re CitX Corp.)United States Bankruptcy Court, E.D. Pennsylvania · 2003
  5. In Re Jerry C. Harleston in Re Donna L. Harleston, Debtors, State Board of Equalization, of the State of California v. Jerry C. Harleston Donna L. HarlestonCourt of Appeals for the Ninth Circuit · 2003

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