Legal Opinion

In Re: James Ellett, Debtor. Gerald Goldberg, Executive Director of the Franchise Tax Bap Board v. James Ellett

Court of Appeals for the Ninth Circuit

Decided August 27, 2001No. 00-15128PublishedCited by 50 opinions

1Opinion of the Court

O’SCANNLAIN, Circuit Judge:

We must decide whether a bankruptcy court may enjoin a state tax official from collecting state taxes purportedly discharged in a bankruptcy proceeding in which the State declined to participate.

I

Gerald Goldberg, Executive Director of the Franchise Tax Board of California (“FTB”), appeals from a judgment of the Bankruptcy Appellate Panel (“BAP”) affirming the bankruptcy court’s denial of Goldberg’s motion to dismiss an adversary proceeding brought by debtor James El-lett. Ellett seeks declaratory and injunc-tive relief barring Goldberg from collecting certain…

2Cases cited32 opinions

  1. Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
  2. Ex Parte YoungSupreme Court of the United States · 1908
  3. Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
  4. Edelman v. JordanSupreme Court of the United States · 1974
  5. M'culloch v. State of MarylandSupreme Court of the United States · 1819

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3Cited by50 opinions

  1. Tennessee Student Assistance Corporation v. HoodSupreme Court of the United States · 2004
  2. Miranda B. v. KitzhaberCourt of Appeals for the Ninth Circuit · 2003
  3. Duke Energy Trading and Marketing, L.L.C. v. Gray Davis, Governor of the State of California, and California Power Exchange CorporationCourt of Appeals for the Ninth Circuit · 2001
  4. Wilshire Courtyard v. California Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2013
  5. Cardenas v. AnzaiCourt of Appeals for the Ninth Circuit · 2002

45 more not listed; retrieve them via the Exa API.

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