Official Committee of Unsecured Creditors of Operation Open City v. New York State Department (In Re Operation Open City, Inc.)

How courts have described this case

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

• state did not waive immunity by filing answer to complaint to determine dischargeability of taxes
• “[R]egardless of whether the Debtor is entitled to all legal and equitable rights in the Disputed Funds or merely holds the Funds in trust for the benefit of unpaid subcontractors, the Disputed Funds are property of the Debtor’s estate.”

Source: CourtListener parenthetical corpus (CC0).