IN RE ELIAS

BAP No. CC-97-1079-HRuJ, Bankruptcy No. SV-96-11721-KL, Adversary No. SV-96-01295-KL.

218 B.R. 80 (1998)

In re Louie ELIAS, Debtor. Louie ELIAS, Appellant, v. UNITED STATES of America and California Franchise Tax Board, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided February 23, 1998.


Attorney(s) appearing for the Case

Louie Elias, Woodland Hills, CA, Pro se.

Herbert A. Levin, Los Angeles, CA, for California Franchise Tax Board.

Before: HAGAN, RUSSELL, and JONES, Bankruptcy Judges.


OPINION

HAGAN, Bankruptcy Judge.

The bankruptcy court granted the California Franchise Tax Board's motion to dismiss the adversary proceeding initiated by the Debtors to determine their state tax liability. The motion was grounded on the California Franchise Tax Board's claim of Eleventh Amendment immunity from suit in the federal courts. We conclude the California Franchise Tax Board is immune from suit in the bankruptcy court and AFFIRM the bankruptcy...

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