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IN RE BURKE

No. 97-8917.

146 F.3d 1313 (1998)

In re: Gary BURKE, Pamela Burke, Debtors. STATE OF GEORGIA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. Gary BURKE; Pamela Burke, Defendants-Appellees. In Re; Raymond D. HEADRICK, Cynthia J. Headrick, Debtors. The STATE OF GEORGIA, Department of Revenue, Plaintiff-Appellant, v. Raymond D. HEADRICK; Cynthia J. Headrick, Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

July 22, 1998.

Attorney(s) appearing for the Case

Thurbert Baker, W. Wright Banks, Jr., Shereen M. Walls, Attys. Gen., Atlanta, GA, for Plaintiffs-Appellants.

Scott J. Klosinski, Augusta, GA, David J. Bederman, Emory University School of Law, Atlanta, GA, for Defendants-Appellees.

Leonard H. Gerson, Angel & Frankel, P.C., New York City, for Amicus Curiae Business Bankruptcy Law Committee, New York County Lawyers Ass'n.

Before ANDERSON and BIRCH, Circuit Judges, and COHILL, Senior District Judge.

ANDERSON, Circuit Judge:

In this consolidated appeal of two separate bankruptcy proceedings, the State of Georgia Department of Revenue ("the State") appeals the district court's affirmance of two bankruptcy court orders denying the State's motion to dismiss and motion for summary judgment based on Eleventh Amendment immunity. Because we conclude that the State waived its Eleventh Amendment immunity by filing a proof of...

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