Legal Opinion
Employment Development Department of California v. Joseph (In Re HPA Associates)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided December 20, 1995No. BAP No. CC-93-2252-OHMe. Bankruptcy No. SA 87-02351-JR. Adv. No. SA 90-0919-JRPublishedCited by 5 opinions
1Opinion of the Court
OPINION
OLLASON, Bankruptcy Judge:
In this case, a state taxing authority has challenged the jurisdiction of the bankruptcy court to abrogate the state’s sovereign immunity by rendering a money judgment against it. The agency made a demand upon an escrow company for payment of taxes owed by the debtor’s partner, and was paid approximately $69,000 from estate funds. The Chapter 7 1 trustee sued for return of the funds, and the bankruptcy court granted judgment in the trustee’s favor. WE AFFIRM.
STATEMENT OF FACTS
Background
In 1977, an investment entity was formed to purchase the Holiday Inn Hotel,…
2Cases cited23 opinions
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Atascadero State Hospital v. ScanlonSupreme Court of the United States · 1985
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Fitzpatrick v. BitzerSupreme Court of the United States · 1976
- Pennsylvania v. Union Gas Co.Supreme Court of the United States · 1989
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3Cited by5 opinions
- In Re MartinezDistrict Court, D. Puerto Rico · 1996
- Elias v. United States (In Re Elias)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- Goldberg v. Ellett (In Re Ellett)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
- Claxton v. United States (In Re Claxton)United States Bankruptcy Court, N.D. Illinois · 2002
- Goldberg v. Ellett (In Re Ellett)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999