- 11 U.S.C.
Jefferson v. Arkansas Dept of Fin. & Admin. (In re Jefferson)
Dec
11
2014
Ruling
Debtor's claims against state tax agency that had filed proofs of claim were not barred by sovereign immunity.
Issue(s)
Were debtor's claims against state tax agency that had filed proofs of claim barred by sovereign immunity?
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Court
:
- 11 U.S.C.
Buchwald Capital Advisors LLC v. Papas (In re Greektown Holdings LLC)
Aug
12
2014
Ruling
Native American tribe did not have sovereign immunity from fraudulent transfer proceeding.
Issue(s)
Was transferee Native American tribe protected from fraudulent transfer proceeding by sovereign immunity?
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Court
:
Bucher v. Dakota Fin. Corp. (In re Whitaker)
Jul
19
2012
Ruling
Indian tribe was immune from adversary proceeding for turnover, but not pursuant to §106.
Procedural posture
Chapter 7 trustees filed four adversary proceedings against defendants, an Indian tribe and a finance corporation formed by the tribe, seeking orders, inter alia, which required the tribe to turn over revenue payments owed to debtors under the tribe's ordinances and the Indian Gaming Regulatory Act. The United States Bankruptcy Court for the District of Minnesota found that the tribe was immune from suit, and the trustees appealed.
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Court
:
Judge or Jurisdiction information not available
Zazzali v. Swenson (In re DBSI Inc.)
Jan
27
2012
Ruling
Sovereign immunity did not apply to prevent trustee's fraudulent transfer claims against state tax agencies.
Procedural posture
Trustee of a liquidation trust created by a bankruptcy plan brought an adversary proceeding against defendant state tax agencies seeking to recover allegedly fraudulent transfers under the law of a state pursuant to 11 U.S.C.S. § 544(b). The agencies moved to dismiss the claims based on state sovereign immunity.
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Court
:
- 11 U.S.C.
Duby v. United States (In re Duby)
Jun
28
2011
Ruling
Award of punitive sanctions against government for stay violation was erroneous as sovereign immunity was not waived.
Procedural posture
Debtor and defendant, U. S. Department of Agriculture, appealed from a final judgment of the U. S. Bankruptcy Court for the District of New Hampshire, awarding the debtor $11,848.50 for attorney's fees for a violation of the automatic stay and $3,000 as a sanction for a violation of the discharge injunction.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
Boone v. State (In re Boone)
Jan
20
2010
Ruling
Motion for damages for violation of confirmation order denied as to state officials acting in official capacity and against governmental unit.
Procedural posture
Plaintiff debtor filed a complaint seeking declarative relief and damages for violation of the terms of the order confirming his chapter 13 plan. Defendants, i.e., the State of California; the Governor of California; the County of Alameda, Family Support Division; and the Director of Child Support Services, filed a motion to dismiss themselves as party defendants under Fed. R. Civ. P. 12(b)(6).
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Court
:
In re Lykes Bros. S.S. Co.
Jan
16
2009
Ruling
Sovereign immunity with respect to interest portion of distribution order was waived when U.S. did not timely move for relief.
Procedural posture
The plan distribution trustee for the chapter 11 debtor moved to compel the United States to comply with a bankruptcy court order directing the United States to pay the plan distribution trustee a certain sum, which included a sum attributable to interest. The United States opposed the motion and moved for relief from the distribution order pursuant to Fed. R. Civ. P. 60(b)(4) and (5).
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Court
:
- 11 U.S.C.
In re New Century TRS Holdings Inc.
Feb
14
2008
Ruling
Section 106 does not provide independent basis for debtor to obtain release of IRS refund.
Procedural posture
Debtors filed a motion pursuant to 11 U.S.C.S. §§ 105(a) and 362(a) for an order enforcing the automatic stay against the Internal Revenue Service (IRS) and granting related relief. The debtors asked the court to enter an order directing the IRS to release a tax refund to the debtors. The IRS opposed the motion, arguing that the court lacked jurisdiction to consider it.
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Court
:
- 11 U.S.C.
In re Torres
Oct
09
2007
Ruling
Award of damages against IRS for emotional distress due to violation of discharge injunction vacated due to lack of specific waiver of sovereign immunity.
Procedural posture
In a prior judgment, the court awarded the debtors compensatory damages for travel expenses and emotional distress to remedy a violation of the discharge injunction by the IRS. The United States (government) appealed the determination of emotional damages on sovereign immunity grounds, and it was vacated on appeal. On remand, the court reconsidered the issue in light of the First Circuit's opinion.
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Court
:
- 11 U.S.C.
Florida Dept of Rev. v. Omine (In re Omine)
May
11
2007
Ruling
Sovereign immunity was not a defense to state revenue department's violation of stay.
Procedural posture
Appellant, the Florida Department of Revenue ("DOR"), sought review of an order of the District Court for the Middle District of Florida, which affirmed a bankruptcy court order discharging the DOR's claim seeking to recover public assistance money paid by the State of Hawaii to appellee debtors and awarding damages for the DOR's violation of the automatic stay under 11 U.S.C. § 362.
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