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IN RE YORK-HANNOVER DEVELOPMENTS, INC.

No. 5:95-CV-777-BO.

190 B.R. 62 (1995)

In re YORK-HANNOVER DEVELOPMENTS, INC., Debtor. STATE OF FLORIDA, DEPARTMENT OF REVENUE, Appellant/Defendant, v. Richard D. SPARKMAN, Trustee, Appellee/Plaintiff.

United States District Court, E.D. North Carolina, Western Division.

November 30, 1995.

Attorney(s) appearing for the Case

R.A. Renfer, Jr., Office of U.S. Attorney, Raleigh, NC, for plaintiff.

Peter J. Marino, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, Raleigh, NC, for defendant.

OPINION

TERRENCE WILLIAM BOYLE, District Judge.

This matter is before the undersigned on appeal from a judgment of the Bankruptcy Court for the Eastern District of North Carolina. The sole issue presented is whether the Bankruptcy Court erred in denying defendant's motion to dismiss by concluding that Congress has the constitutional power to abrogate state sovereign immunity pursuant to statutory enactment under the Article I Bankruptcy Clause. The...

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