United States Sixth Circuit

In light of In re Hood, 319 F.3d 755 (6th Cir. 2003), the Commissioner of Revenue for the Commonwealth of Massachusetts is not entitled to sovereign immunity in an action to assess corporate excise taxes, interest, and penalties against a Chapter 11 debtor.

Appellate Information

• Decided 06/24/2003
• Published 06/24/2003

Judges

• Before MARTIN, Chief Circuit Judge;  KRUPANSKY and COLE, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Paul G. Jennings (briefed), Beth A. Dunning (briefed), Bass, Berry & Sims, Nashville, TN, John William Butler, Jr. (briefed), Charles F. Smith (argued and briefed), Skadden, Arps, Slate, Meagher & Flom, Chicago, IL, for Appellant.


• For Appellees:
  
• David T. Axford (briefed), Kitch & Axford, Nashville, TN, Jeffrey S. Ogilvie, Commonwealth of Massachusetts Department of Revenue Litigation Bureau, Boston, MA, Appellee.