Elias v. United States (In Re Elias)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rights under the Bankruptcy Code are not constitutional privileges or immunities within the meaning of the Fourteenth Amendment
• “It is clear from the text that § 106(a) ‘manifests the requisite intent to abrogate.’ ”
• debtor filed adversary proceeding to determine dischargeability of certain tax debts claimed by State of California, State asserted affirmative defense of sovereign immunity, Ninth Circuit BAP held in line with Third Circuit in Sacred Heart, that section 106(a

Source: CourtListener parenthetical corpus (CC0).