IN RE GOSSELIN

No. 00-2255.

276 F.3d 70 (2002)

In re: Robert L. GOSSELIN, Debtor. Robert L. Gosselin, Plaintiff, Appellant, v. Commonwealth of Massachusetts Department of Revenue, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided January 9, 2002.


Attorney(s) appearing for the Case

Robert F. Casey, Jr. for appellant.

Jeffrey S. Ogilvie, Litigation Bureau, Massachusetts Department of Revenue, with whom Thomas Reilly, Attorney General, was on brief for appellee.

Before BOUDIN, Chief Judge, LYNCH, Circuit Judge, and DiCLERICO, District Judge.


LYNCH, Circuit Judge.

This is an appeal brought by Robert Gosselin, a Chapter 7 debtor, from a district court decision that the Eleventh Amendment bars his adversary action against the Commonwealth of Massachusetts. We affirm, but we do not adopt the district court's reasoning, nor do we reach the constitutionality of 11 U.S.C. § 106(a), a Bankruptcy Code provision which explicitly abrogates the states' sovereign immunity...

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