Legal Opinion
995 Fifth Avenue Associates, L.P. v. New York State Department of Taxation & Finance
Court of Appeals for the Second Circuit
Decided April 13, 1992No. 416, Docket 91-5038PublishedCited by 9 opinions
1Opinion of the Court
OAKES, Chief Judge:
This appeal requires us to decide whether the Eleventh Amendment bars a debtor’s suit to recover taxes paid to the State of New York, and whether 11 U.S.C. § 1146(c) (1988) exempts the debtor from payment of the New York gains tax on the transfer of property, N.Y.Tax Law § 1441 (McKinney 1987). The United States Bankruptcy Court for the Southern District of New York, Tina L. Brozman, Bankruptcy Court Judge, found that the New York State Department of Taxation and Finance, James W. Wetzler, as New York Commissioner of Taxation and Finance, and Ed*506ward V. Regan, as Comptroller…
2Cases cited20 opinions
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Edelman v. JordanSupreme Court of the United States · 1974
- Quern v. JordanSupreme Court of the United States · 1979
- Hans v. LouisianaSupreme Court of the United States · 1890
- Atascadero State Hospital v. ScanlonSupreme Court of the United States · 1985
15 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hill v. Blind Industries & Services of MarylandCourt of Appeals for the Ninth Circuit · 1999
- McGinty v. New YorkCourt of Appeals for the Second Circuit · 2001
- Schulman v. California (In re Lazar)Court of Appeals for the Ninth Circuit · 2001
- In Re: 995 Fifth Avenue Associates, L.P.Court of Appeals for the Second Circuit · 1992
- Official Committee of Unsecured Creditors of Operation Open City, Inc. v. New York State Department of State (In Re Operation Open City, Inc.)United States Bankruptcy Court, S.D. New York · 1992
4 more not listed; retrieve them via the Exa API.