Florida, Department of Revenue v. Sparkman (In Re York-Hannover Developments, Inc.)

OPINION

TERRENCE WILLIAM BOYLE, District Judge.

This matter is before the undersigned on appeal from a judgment of the Bankruptcy Court for the Eastern District of North Carolina. The sole issue presented is whether the Bankruptcy Court erred in denying defendant’s motion to dismiss by concluding that Congress has the constitutional power to abrogate state sovereign immunity pursuant to statutory enactment under the Article I Bankruptcy Clause. The judgment of the Bankruptcy Court is affirmed.

The case arises out of a claim by the trustee of a bankrupt debtor to recover from the Florida…