Case law

Casino Caribean LLC v. Money Centers of America, Inc. (In re Money Center of America, Inc.)

565 B.R. 87 · United States Bankruptcy Court, D. Delaware · Feb 28, 2017

QCA and Thunderbird respond that Section 106 does not abrogate their sovereign immunity because Congress has not clearly and unequivocally expressed an intent to abrogate the sovereign immunity of Indian tribes in the Bankruptcy … As such, the Third Circuit determined in Christy that Eleventh Amendment immunity should be analyzed as an affirmative defense to be established by the party raising it.

Kahl v. Texas Higher Education Coordinating Board (In Re Kahl)

240 B.R. 524 · United States Bankruptcy Court, E.D. Pennsylvania · Oct 29, 1999

The Texas Civil Practice and Remedies Code provides for the appropriation of state funds for the payment of certain claims against qualifying state agencies. Tex.Civ.Prac. & Rem.Code § 109.001 - 109.006. … Next, the Coordinating Board clearly has neither waived sovereign immunity nor consented to be sued in this Court.

Official Committee of Unsecured Creditors of Quebecor World (USA) Inc. v. American United Life Insurance (In Re Quebecor World (USA) Inc.)

453 B.R. 201 · United States Bankruptcy Court, S.D. New York · Jul 27, 2011

These immunities are intended to contain the spread of economic contagion and protect the markets from systemic risk. … Such agreements are structured and priced with that immunity in mind. 4 .

Brown v. United States Ex Rel. Internal Revenue Service (In Re Brown)

159 B.R. 1014 · United States Bankruptcy Court, S.D. Georgia · Sep 20, 1993

The issue is whether the doctrine of sovereign immunity bars the imposition of monetary damages against the IRS for a violation of the stay of 11 U.S.C. § 362 or for a willful violation of the permanent injunction established … As Taylor involves § 362 and is distinguishable, it does not control a determination of whether § 106 establishes a waiver of sovereign immunity when the government is charged with a § 524 violation.

In Re Gillespie

113 A.L.R. Fed. 705 · United States Bankruptcy Court, E.D. Pennsylvania · Feb 14, 1990

However, in accordance with a program established pursuant to a consent decree in a nationwide class action involving FHA-insured mortgages, Ferrell v. … Clearly, as Mr.

Harden v. Gilbert (In Re International Heritage, Inc.)

239 B.R. 306 · United States Bankruptcy Court, E.D. North Carolina · Aug 27, 1999

The court will first address the issue of sovereign immunity. … Clearly, the State of Montana’s administrative proceeding against the debtors is covered within the scope of § 362(a)(1).

Pitts v. Ohio Department of Taxation (In Re Pitts)

241 B.R. 862 · United States Bankruptcy Court, N.D. Ohio · Sep 9, 1999

The first and most obvious source is the Bankruptcy Clause contained in Article I of the United States Constitution which clearly confers upon Congress the authority to establish uniform bankruptcy laws in the United States … Waiver and Consent to be Sued It is a long established principle that a state may waive its immunity under the Eleventh Amendment and consent to be sued in federal court. See, e.g., Clark v.

In Re Microage Corp.

288 B.R. 842 · United States Bankruptcy Court, D. Arizona · Jan 7, 2003

The enterprise zone employment tax credit is based on the employment of a “qualifying employee.” … These facts do not satisfy the test established by the 9th Circuit in Bliemeister.

Carrasquillo Gonzalez v. Puerto Rico Treasury Department (In re Carrasquillo Gonzalez)

532 B.R. 1 · United States Bankruptcy Court, D. Puerto Rico · Jun 22, 2015

The court found that the six notices informing the debtors of the $500 assessment for each return qualified for the exception set forth at Section 362(b)(9)(D). Id. at 465-466 . … These notices, along with the accompanying pamphlet, clearly constitute more that a demand for payment.

AMW Cable Co. v. McCray (In Re McCray)

209 B.R. 410 · United States Bankruptcy Court, N.D. Mississippi · Apr 10, 1997

Some tests are well established. … Clearly, the proceeding before this court is one which can be litigated elsewhere. The trial has even been concluded in the Chancery Court of Washington County.

995 Fifth Avenue Associates, L.P. v. New York State Department of Taxation & Finance (In Re 995 Fifth Avenue Associates, L.P.)

116 B.R. 384 · United States Bankruptcy Court, S.D. New York · Jul 13, 1990

The major challenge in this case is the satisfaction of the first prong, that is, whether the Gains Tax qualifies as a stamp or similar tax. … More recently, this well established exception to sovereign immunity has been codified in Section 106(a) of the Bankruptcy Code, which was enacted “to prevent a government unit from receiving a ‘distribution from the estate

In Re Hechinger Investment Co. of Delaware, Inc.

254 B.R. 306 · United States Bankruptcy Court, D. Delaware · Oct 10, 2000

However, the proposition established in the two cases are reconcilable. … Maryland appears to interpret its constitutional immunity from private suit in federal court as a constitutional immunity from federal law.

In Re Woodford

73 B.R. 675 · United States Bankruptcy Court, N.D. New York · Jan 26, 1987

As the Plan is clearly part of the Debtor’s estate, the second inquiry is to what degree the Debtor’s interests therein are exempt as a matter of law. … Consequently, in addition to insider involvement with the Plan’s establishment, the Trustee must prove that Plan payments are made on account of age or length of service, and also that the Plan fails to qualify under the

Unicare Homes, Inc. v. Four Seasons Care Centers, Inc. (In Re Four Seasons Care Centers, Inc.)

119 B.R. 681 · United States Bankruptcy Court, D. Minnesota · Oct 1, 1990

Clearly, the broad “waiver” or abrogation that the Court in St. Joseph’s Hosp. reads into § 106(c) is not sustainable under Hoffman . B. … According to the Debtors, the Commissioner, by this conduct, has established a “claim” in the matter within the meaning of 11 U.S.C. § 106 (a), and has waived immunity regarding the Debtors’ cross-claims because they arise

In Re National Cattle Congress

247 B.R. 259 · United States Bankruptcy Court, N.D. Iowa · Mar 22, 2000

Most recently, the court in In re Vianese, 195 B.R. 572, 576 (Bankr.N.D.N.Y.1995), held that the 1994 amendment to § 106(a) applies to Tribes which are “domestic dependent nations” and thus qualify as governmental units. … Filing of a plan does not clearly place a claim in issue. Id. A debtor cannot avoid the effects of sovereign immunity by filing a surrogate claim for the Tribe under § 501(c).

Datair Systems Corp. v. Starkey (In Re Datair Systems Corp.)

37 B.R. 690 · United States Bankruptcy Court, N.D. Illinois · Nov 10, 1983

SOVEREIGN IMMUNITY It is a well established principle of law that the United States is immune from suit except in those instances where it has specifically waived its sovereign immunity. … On the issue of sovereign immunity, a well established principle of law exempts the United States from suit unless it specifically waives sovereign immunity.

First American Savings Bank, FSB v. Iron County (In Re United Construction & Development Co.)

135 B.R. 904 · United States Bankruptcy Court, D. Utah · Jan 7, 1992

The exclusion in this case, on the other hand, has been clearly expressed. 6 .The court notes that the parties have not raised the issue of sovereign immunity, that is, whether or not the County, as a political subdivision … of the state of Utah, qualifies under the umbrella of state immunity under the 11th amendment, and if so, whether Congress has clearly abrogated that immunity — pursuant to its authority under the Supremacy Clause — by way

Luis M. Ruiz Ruiz v. Commonwealth of Puerto Rico, Through Secretary of Justice, Inés Del C. Carrau Martínez; PR Department of Agriculture, Through Its Secretary, Agro. Carlos Alberto Flores Ortega; Office for the Regulation of the Dairy Industry (ORIL) Through

United States Bankruptcy Court, D. Puerto Rico · Dec 23, 2021

Qualified immunity “protects all but ‘the plainly incompetent [and] those who knowingly violate the law.’” … In the First Circuit, a plaintiff that seeks to demonstrate that a government official is 9 ineligible for qualified immunity must establish

Scarborough v. Michigan (In Re Scarborough)

229 B.R. 145 · United States Bankruptcy Court, W.D. Michigan · Jan 25, 1999

That a state may not be sued without its consent is a fundamental rule of jurisprudence having so important a bearing upon the construction of the Constitution of the United States that it has become established by repeated … We will not presume that Congress intended to enact a law under a general Fourteenth Amendment power to remedy an unspecified violation of rights when a specific substantive Article I power clearly enabled the law.

W.J.P. Properties v. Resolution Trust Corp. (In Re W.J.P. Properties)

149 B.R. 604 · United States Bankruptcy Court, C.D. California · Dec 18, 1992

FIRREA established administrative procedures for adjudicating claims asserted against RTC as receiver of a failed thrift institution. Circle Indus. v. City Fed. Sav. … Also, the Court stated that the specific preclusive language of FISA is not qualified or superseded by the general provisions governing bankruptcy proceedings. Id.