Legal Opinion
Clerk of the Circuit Court v. NVR Homes, Inc.
District Court, E.D. Virginia
Decided July 17, 1998No. 97-1238-APublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
ELLIS, District Judge.
At issue in this bankruptcy appeal are the following questions:(1) whether the bankruptcy court properly declared certain post-petition, pre-con-firmation real property transfers by debtor exempt from taxation pursuant to 11 U.S.C. § 1146(c); and(2) whether debtor’s initiation of a contested matter requesting a declaration that such transfers were exempt from taxation constituted a “suit” for Eleventh Amendment purposes.
I
Duririg the 1980’s, debtor NVR Homes Inc. 1 grew into a leading home builder and mortgage lending facility. Operating chiefly in the…
2Cases cited16 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Green v. MansourSupreme Court of the United States · 1986
- In Re Varat Enterprises, Inc., Debtor. First Union Commercial Corporation v. Nelson, Mullins, Riley and ScarboroughCourt of Appeals for the First Circuit · 1996
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re: Nvr, Lp, DebtorCourt of Appeals for the Fourth Circuit · 1999
- NVR Homes, Inc. v. Clerks of the Circuit Courts for Anne Arundel CountyCourt of Appeals for the Fourth Circuit · 1999
- Pitts v. Ohio Department of Taxation (In Re Pitts)United States Bankruptcy Court, N.D. Ohio · 1999
- Franchise Tax Board v. Lapin (In Re Lapin)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- A.H. Robins Co. v. Dieleuterio (In Re A.H. Robins Co.)United States Bankruptcy Court, E.D. Virginia · 1999
3 more not listed; retrieve them via the Exa API.