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Legal Opinion

Willis v. Oklahoma Ex Rel. Oklahoma Tax Commission (In Re Willis)

United States Bankruptcy Court, E.D. Oklahoma

Decided March 3, 1999No. 19-80195PublishedCited by 13 opinions

1Opinion of the Court

OPINION

TOM R. CORNISH, Bankruptcy Judge.

The State of Oklahoma ex rel. Oklahoma Tax Commission (“State”) seeds a determination from this Court that it is immune from suit. The issue presented is whether Congress abrogated the Eleventh Amendment when enacting 11 U.S.C. § 106 of the Bankruptcy Code, as amended by the Bankruptcy Reform Act of 1994. The answer is yes. This Court finds that the requirements have been met to abrogate the sovereign immunity of the State and therefore, its Motion to Dismiss will be denied.

The Debtor filed this bankruptcy proceeding on August 26, 1998. Thereafter, he…

2Cases cited18 opinions

  1. Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
  2. Fitzpatrick v. BitzerSupreme Court of the United States · 1976
  3. Green v. MansourSupreme Court of the United States · 1986
  4. In Re Sacred Heart Hospital of Norristown, Dba Sacred Heart Hospital & Rehabilitation Center, Debtor. Sacred Heart Hospital of Norristown, Dba Sacred Heart Hospital & Rehabilitation Center v. Commonwealth of Pennsylvania, Department of Public Welfare. In Re Sacred Heart Hospital of Norristown, D/B/A Sacred Heart Hospital & Rehabilitation Center, Debtor. Sacred Heart Hospital of Norristown v. Commonwealth of Pennsylvania, Department of Public Welfare Sacred Heart Hospital of NorristownCourt of Appeals for the Third Circuit · 1998
  5. Wyoming Department of Transportation v. Straight (In Re Straight)Court of Appeals for the Tenth Circuit · 1998

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3Cited by13 opinions

  1. Landry v. Exxon Pipeline Co.United States Bankruptcy Court, M.D. Louisiana · 2001
  2. Metromedia Fiber Network, Inc. v. Various State & Local Taxing Authorities (In Re Metromedia Fiber Network, Inc.)United States Bankruptcy Court, S.D. New York · 2003
  3. Rainwater v. Alabama (In Re Rainwater)United States Bankruptcy Court, N.D. Alabama · 1999
  4. Arnold v. Sallie Mae Servicing Corp. (In Re Arnold)United States Bankruptcy Court, W.D. Tennessee · 2000
  5. Janc v. Coordinating Board for Higher Education (In Re Janc)United States Bankruptcy Court, W.D. Missouri · 2000

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