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§ 106

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

Langston, In re--Langston v. IRS

Ruling
Court dismissed attorney's fees claim where debtors had not exhausted their administrativeremedies prior to filing. (Bankr. E.D. Cal.)
Issue(s)
Waiver of Sovereign Immunity.

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Consumer opinion summary, case decided on March 27, 2019 , LexisNexis #0619-002

Indians

Ruling
Dismissal was appropriate where filing of bankruptcy petition did not waive tribal sovereignimmunity as to separate, adversarial fraudulent transfer claims. (6th Cir.)
Issue(s)
Waiver of Sovereign Immunity.

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:
Judge or Jurisdiction information not available
Commercial opinion summary, case decided on February 26, 2019 , LexisNexis #0419-051

Hunsaker v. United States

Ruling
Sovereign immunity did not preclude an award of emotional distress damages against the United States for willful violation of the bankruptcy code's automatic stay. (9th Cir.)
Issue(s)
Waiver of Sovereign Immunity; Abrogation.

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:
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on August 30, 2018 , LexisNexis #1018-031

Copley, In re--Copley v. United States

Ruling
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)
Issue(s)
Waiver of Sovereign Immunity; Abrogation.

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Consumer opinion summary, case decided on September 13, 2017 , LexisNexis #1017-061

DBSI, Inc., In re--Zazzali v. United States

Ruling
Sovereign immunity does not preclude trustee from avoiding the $17 million in tax paymentsthat were fraudulently transferred to the IRS. (9th Cir.)
Issue(s)
Waiver of Sovereign Immunity; Abrogation; Applicability to Certain Code Sections.

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:
Judge or Jurisdiction information not available
Commercial opinion summary, case decided on August 31, 2017 , LexisNexis #1017-002

Boscarino v. Bd. of Trs. (In re Knight)

Ruling
Sovereign immunity could not be invoked to prevent claw back of tuition payments to statecollege due given abrogation pursuant to Bankruptcy Clause. (Bankr. D. Conn.)
Issue(s)
Waiver of Sovereign Immunity; Abrogation; Applicability to Certain Code Sections.

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Consumer opinion summary, case decided on October 20, 2016 , LexisNexis #1116-073

Philadelphia Entmt & Dev. Partners L.P. v. Pennsylvania Dept of Revenue (In re Philadelphia Entmt & Dev. Partners L.P.)

Ruling
Proceeding for turnover of gaming license fees dismissed on grounds of sovereign immunity and the Rooker-Feldman doctrine.
Issue(s)
Was debtor's proceeding to recover gaming license fees and the value of the license which was revoked pre-petition from the state gaming board barred by sovereign immunity.

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Commercial opinion summary, case decided on April 08, 2016 , LexisNexis #0516-001

Medina v. Municipality of Carolina (In re Medina)

Ruling
Debtors were barred from claiming emotional distress damages from municipality.
Issue(s)
Could debtors assert a claim on behalf of the estate for emotional distress damages against a municipality based on a breach of a rental agreement?

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Consumer opinion summary, case decided on November 12, 2015 , LexisNexis #0116-001

In re Womelsdorf

Ruling
Tribal immunity did not bar application of the Bankruptcy Code.
Issue(s)
Was chapter 7 trustee's order against Native American tribe or its development corporation barred by tribal immunity?

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Consumer opinion summary, case decided on June 11, 2015 , LexisNexis #0715-004