Copley v. United States (In re Copley)

MEMORANDUM OPINION AND ORDER

Keith L. Phillips, United States Bankruptcy Judge

This case is before the Court on remand from the United States District Court for the Eastern District of Virginia, which has instructed this Court to consider the issue of sovereign immunity as it applies to the United States. Specifically, the District Court has requested that this Court address the question of whether Matthew A. Copley and Jolinda M. Copley (the “Debtors”), in seeking a tax refund from the United States, constituted trustees as contemplated under § 505 of the Bankruptcy Code, 11 U.S.C. § 505.1…