Legal Opinion
United States v. Equipment Acquisition Resource
Court of Appeals for the Seventh Circuit
Decided February 4, 2014No. 13-1480PublishedCited by 27 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
This case concerns whether a bankruptcy trustee can bring an action under § 544(b)(1) of the Bankruptcy Code to recoup a debtor’s federal tax payment. Section 544(b)(1) allows a trustee to step into the shoes of an actual creditor who could have avoided the transfer outside bankruptcy using a state-law cause of action. The federal government’s sovereign immunity prevents creditors from suing the IRS using state law. However, another section of the Bankruptcy Code, § 106(a)(1), abrogates the government’s sovereign immunity “with respect to” § 544.
The trustee’s ability to…
2Cases cited24 opinions
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
19 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Listecki Ex Rel. Archdiocese of Milwaukee Catholic Cemetery Perpetual Care Trust v. Official Committee of Unsecured CreditorsCourt of Appeals for the Seventh Circuit · 2015
- In Re: Custom Contractors, LLC, Deborah C. Menotte v. United StatesCourt of Appeals for the Eleventh Circuit · 2014
- Zazzali v. United States (In Re DBSI, Inc.)Court of Appeals for the Ninth Circuit · 2017
- Gierum v. Glick (In re Glick)United States Bankruptcy Court, N.D. Illinois · 2017
- Gordon v. Harrison (In re Alpha Protective Services, Inc.)United States Bankruptcy Court, M.D. Georgia · 2015
22 more not listed; retrieve them via the Exa API.