Franchise Tax Board v. Lapin (In Re Lapin)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
BRANDT, Bankruptcy Judge.
OVERVIEW
The California Franchise Tax Board (CFTB) appeals the bankruptcy court’s order rejecting CFTB’s sovereign immunity defense and finding CFTB in contempt of the discharge order and imposing sanctions. We REVERSE.
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FACTUAL BACKGROUND
Debtor A1 Lapin, Jr. (“Lapin” or “Debtor”) filed a petition for relief under Chapter 7 2 on 4 December 1996. Lapin listed CFTB as an unsecured creditor with a claim of $147,560 for unpaid taxes for 1979 through 1982. CFTB did not file a proof of claim, nor was it a party in any adversary proceeding or -motion prior to case…
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