Legal Opinion

Goldberg v. Ellett (In Re Ellett)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided December 2, 1999No. BAP No. EC-99-1122-RBMa. Bankruptcy No. 94-25454-A-13. Adversary No. 97-2820-APublishedCited by 9 opinions

1Opinion of the Court

OPINION

RUSSELL, Chief Judge.

In an adversary proceeding, the debtor sought a declaration that his prepetition taxes owed to the California Franchise Tax Board (“FTB”) had been discharged fol*743lowing the completion of his chapter 131 plan. The debtor also sought to enjoin the FTB’s executive director, Gerald Goldberg, from taking any action, or causing the FTB to take any action, to collect the allegedly discharged taxes. Concluding that the debtor’s suit properly asserted an action under the Ex parte Young2 doctrine, the bankruptcy court denied Goldberg’s motion to dismiss for lack of…

2Cases cited13 opinions

  1. Ex Parte YoungSupreme Court of the United States · 1908
  2. Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
  3. Edelman v. JordanSupreme Court of the United States · 1974
  4. Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
  5. Hans v. LouisianaSupreme Court of the United States · 1890

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3Cited by9 opinions

  1. In Re: James Ellett, Debtor. Gerald Goldberg, Executive Director of the Franchise Tax Bap Board v. James EllettCourt of Appeals for the Ninth Circuit · 2001
  2. Lenke v. Tischler (In Re Lenke)United States Bankruptcy Court, D. Arizona · 2000
  3. 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
  4. Nelson v. La Crosse County District Attorney (In Re Nelson)United States Bankruptcy Court, W.D. Wisconsin · 2000
  5. California, State Board of Equalization v. Harleston (In Re Harleston)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2002

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

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