Legal Opinion
French v. Georgia Department of Revenue (In Re ABEPP Acquisition Corp.)
Bankruptcy Appellate Panel of the Sixth Circuit
Decided December 30, 1997No. BAP 97-8067PublishedCited by 15 opinions
1Opinion of the Court
OPINION
2Per curiam
As part of the liquidation of the assets of ABEPP Acquisition Corporation (“the Debt- or”), the Chapter 7 Trustee, Bruce Comly French (“the Trustee”), sold real property located in Georgia, and, under a statute applicable only to nonresidents of Georgia, was required to pay a 3% transfer tax upon completion of the sale. The Trustee filed an adversary proceeding in the bankruptcy court against the Georgia Department of Revenue (“the Department”) asserting that the statute violated the Commerce Clause and seeking recovery of the amount of the tax. The Trustee later amended the complaint…
3Cases cited27 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Puerto Rico Aqueduct and Sewer Authority v. Metcalf & Eddy, Inc.Supreme Court of the United States · 1993
- Atascadero State Hospital v. ScanlonSupreme Court of the United States · 1985
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
22 more not listed; retrieve them via the Exa API.
4Cited by15 opinions
- Bliemeister v. Industrial Commission of Arizona (In Re Bliemeister)United States Bankruptcy Court, D. Arizona · 2000
- Mayes v. Cherokee Nation (In Re Mayes)Bankruptcy Appellate Panel of the Tenth Circuit · 2003
- Mitchell v. California Franchise Tax Board (In Re Mitchell)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- Pitts v. Ohio Department of Taxation (In Re Pitts)United States Bankruptcy Court, N.D. Ohio · 1999
- Oneida Indian Nation of New York v. Madison CountyDistrict Court, N.D. New York · 2005
10 more not listed; retrieve them via the Exa API.