Legal Opinion

Mitchell v. California Franchise Tax Board (In Re Mitchell)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided July 15, 1998No. BAP No. CC-97-1350-OBMe, Bankruptcy No. SB 95-25776 RA, Adversary No. 96-01918 RAPublishedCited by 20 opinions

1Opinion of the Court

OPINION

OLLASON, Bankruptcy Judge.

OVERVIEW

Harry and June Mitchell (“Debtors”) filed an adversary complaint in their chapter 7 1 bankruptcy case against the California Franchise Tax Board (“FTB”) and California Board of Equalization (“Board”) (together the “State”). Debtors sought a declaratory judgment that certain deficient income taxes were dischargeable and discharged. In addition, they sought monetary damages for the State’s alleged violations of the Due Process and Equal Protection Clauses of the Fourteenth Amendment of the United States Constitution. The State asserted the defense of…

2Cases cited56 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. Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982

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3Cited by20 opinions

  1. In Re: Harry H. MitchellCourt of Appeals for the Ninth Circuit · 2000
  2. Pitts v. Ohio Department of Taxation (In Re Pitts)United States Bankruptcy Court, N.D. Ohio · 1999
  3. Mitchell v. Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2000
  4. Willis v. Oklahoma Ex Rel. Oklahoma Tax Commission (In Re Willis)United States Bankruptcy Court, E.D. Oklahoma · 1999
  5. Arnold v. Sallie Mae Servicing Corp. (In Re Arnold)United States Bankruptcy Court, W.D. Tennessee · 2000

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