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§ 106

City Wide Cmty. Dev. Corp., In re--City Wide Cmty. Dev. Corp. v. City of Dallas

Ruling
City's governmental immunity from suit was waived as when the city filed its proof of claim.(Bankr. N.D. Tex.)
Issue(s)
Waiver of Sovereign Immunity; Filing of Proof of Claim by Governmental Unit.

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Judge or Jurisdiction information not available
Commercial opinion summary, case decided on October 06, 2023 , LexisNexis #1223-027

Miller v. United States

Ruling
The Bankruptcy Code's waiver of sovereign immunity applied to trustee's avoidanceproceeding against the IRS and the underlying state law cause of action. (10th Cir.)
Issue(s)
Waiver of Sovereign Immunity; Abrogation.

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Judge or Jurisdiction information not available
Consumer opinion summary, case decided on June 27, 2023 , LexisNexis #0823-047

Lac du Flambeau Band of Lake Superior Chippewa Indians v. Coughlin

Ruling
Bankruptcy Code’s unambiguous abrogation of sovereign immunity extends to Native American tribes. (Supreme Court)
Issue(s)
Waiver of Sovereign Immunity; Abrogation.

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Judge or Jurisdiction information not available
Consumer opinion summary, case decided on June 15, 2023 , LexisNexis #0823-001

Coughlin, In re--Coughlin v. LAC Du Flambeau Band

Ruling
Court affirmed that Congress did not intend tribes to fall outside the definition ofgovernmental unity when it abrogated the sovereign immunity of domestic governments in §106. (1st Cir.)
Issue(s)
Waiver of Sovereign Immunity.

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Judge or Jurisdiction information not available
Consumer opinion summary, case decided on May 06, 2022 , LexisNexis #0722-002

Lockhart, In re--Lockhart v. Jackson

Ruling
IRS and Ohio's Child Support Enforcement Agency did not have sovereign immunity fromproceeding for violation of stay. (Bankr. N.D. W. Va.)
Issue(s)
Waiver of Sovereign Immunity; Abrogation.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on June 24, 2021 , LexisNexis #0821-026

Otoh, In re--Otoh v. Barr

Ruling
Court dismissed governmental defendants as the plaintiff's damages claims were for punitivedamages and court considered such claims under U.S.C.S. § 106(a)(3). (Bankr. N.D. Ga.)
Issue(s)
Waiver of Sovereign Immunity; Abrogation; Order, Process or Judgment.

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Consumer opinion summary, case decided on October 22, 2020 , LexisNexis #1220-027

Coughlin, In re

Ruling
Motions to enforce stay dismissed as 11 U.S.C §§ 106 and 101(27) lacked the requisite clarityof intent to abrogate tribal sovereign immunity. (Bankr. D. Mass.)
Issue(s)
Waiver of Sovereign Immunity; Abrogation.

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Consumer opinion summary, case decided on October 19, 2020 , LexisNexis #1220-001

Loewenstein, In re--Loewenstein v. United States Dep't of Educ.

Ruling
Adversary proceeding dismissed as defendant as an agency of the United States governmentcould not be sued absent either a waiver of sovereign immunity or its consent. (Bankr. D. Idaho)
Issue(s)
Waiver of Sovereign Immunity; Abrogation.

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Consumer opinion summary, case decided on May 01, 2020 , LexisNexis #0620-052

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

Berger, In re--Berger v. Pennsylvania

Ruling
Creditor taxing authority did not have sovereign immunity in debtors’ proceeding to removetax liens. (Bankr. W.D. Pa.)
Issue(s)
Waiver of Sovereign Immunity; Abrogation.

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Consumer opinion summary, case decided on March 29, 2019 , LexisNexis #0619-078