United States Second Circuit

The United States did not waive its sovereign immunity to permit a declaration as to the tax liabilities of corporate entities and their receiver.

Appellate Information

• Decided 07/18/2002
• Published 07/19/2002

Judges

• KEARSE, Circuit Judge., Before WALKER, Chief Judge, NEWMAN and KEARSE, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Edward Chang, Assistant United States Attorney, New York, N.Y. (Mary Jo White, United States Attorney for the Southern District of New York, Jeffrey Oestericher, Assistant United States Attorney, New York, NY, on the brief), for Intervenor-Appellant.


• For Appellees:
  
• Carl H. Loewenson, Jr., New York, N.Y. (Charles L. Kerr, Oliver Metzger, Andrew J. Fields, Nancy R. Thomas, Eleonore Dailly, Morrison & Foerster, New York, NY, on the brief), for Receiver-Appellee.