Sarfani Inc. v. Mississippi Dept of Revenue (In re Sarfani Inc.)
Jan
27
2015
Ruling
Tax dispute between corporate debtor and state taxing authority was a core proceeding for which sovereign immunity had been abrogated.
Issue(s)
Should tax dispute between corporate debtor and state taxing authority be dismissed as not within the subject matter jurisdiction of the bankruptcy court and barred by operation of sovereign immunity?
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Court
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