Argued and Submitted May 16, 2001 — San Francisco, California.
As Amended on Denial of Rehearing and Rehearing En Banc August 27, 2001.
O'SCANNLAIN, Circuit Judge:
We must decide whether a bankruptcy court may enjoin a state tax official from collecting state taxes purportedly discharged in a bankruptcy proceeding in which the State declined to participate.
I
Gerald Goldberg, Executive Director of the Franchise Tax Board of...
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