Elias v. United States (In Re Elias)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
HAGAN, Bankruptcy Judge.
The bankruptcy court granted the California Franchise Tax Board’s motion to dismiss the adversary proceeding initiated by the Debtors to determine their state tax liability. The motion was grounded on the California Franchise Tax Board’s claim of Eleventh Amendment immunity from suit in the federal courts. We conclude the California Franchise Tax Board is immune from suit in the bankruptcy court and AFFIRM the bank ruptcy court’s order granting the motion to dismiss.
FACTS
Louie Elias (“Elias”) filed his petition for relief under chapter 7 of title 11, 2 United…
2Cases cited38 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Atascadero State Hospital v. ScanlonSupreme Court of the United States · 1985
- City of Boerne v. FloresSupreme Court of the United States · 1997
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3Cited by19 opinions
- 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
- Willis v. Oklahoma Ex Rel. Oklahoma Tax Commission (In Re Willis)United States Bankruptcy Court, E.D. Oklahoma · 1999
- Franchise Tax Board v. Lapin (In Re Lapin)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- DeAngelis v. Laskey (In Re DeAngelis)United States Bankruptcy Court, D. Massachusetts · 1999
14 more not listed; retrieve them via the Exa API.