French v. Georgia Department of Revenue (In Re ABEPP Acquisition Corp.)

How courts have described this case

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

• rejecting in rem exception to states’ Eleventh Amendment immunity from trustee’s suit to recover a transfer tax
• rejecting chapter 7 trustee’s position that bankruptcy court could assert in rem jurisdiction over State to recover payment of sales tax
• adopting a compulsory counterclaim test to determine if a state, by filing a proof of claim, waived its rights under the Eleventh
• “The principles of Ex parte Young are inapplicable to suits which are essentially to recover money from a state.”
• rejecting in rem argument concerning Eleventh Amendment immunity

Source: CourtListener parenthetical corpus (CC0).