Copley, In re--Copley v. United States

United States is bound by the abrogation of sovereign immunity and may not claim sovereignimmunity in the proceeding as debtors were not acting as trustees and were not seeking thetax refund for the benefit of the estate. (Bankr. E.D. Va)
Waiver of Sovereign Immunity; Abrogation.
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Consumer case opionion summary, case decided on September 13,2017, LexisNexis #1017-061