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All Resort Grp., Inc., In re--Miller v. United States

All Resort Grp., Inc., In re--Miller v. United States

Ruling
Sovereign immunity does not preclude the trustee from avoiding transfers to the IRSalthough trustees claim failed as payments were outside the two-year look back period.(Bankr. D. Utah)
Issue(s)
Waiver of Sovereign Immunity; Abrogation; Applicability to Certain Code Sections.

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Commercial opinion summary, case decided on March 31, 2020 , LexisNexis #0520-053