IN RE SERVICE MERCHANDISE CO., INC.

No. 01-6050.

333 F.3d 666 (2003)

In re SERVICE MERCHANDISE COMPANY, INC., et al., Debtors. H.J. Wilson Company, Inc., Appellant, v. Commissioner of Revenue For The Commonwealth of Massachusetts, Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: June 24, 2003.


Attorney(s) appearing for the Case

Paul G. Jennings (briefed), Beth A. Dunning (briefed), Bass, Berry & Sims, Nashville, TN, John William Butler, Jr. (briefed), Charles F. Smith (argued and briefed), Skadden, Arps, Slate, Meagher & Flom, Chicago, IL, for Appellant.

David T. Axford (briefed), Kitch & Axford, Nashville, TN, Jeffrey S. Ogilvie, Commonwealth of Massachusetts Department of Revenue Litigation Bureau, Boston, MA, Appellee.

Before MARTIN, Chief Circuit Judge; KRUPANSKY and COLE, Circuit Judges.


OPINION

BOYCE F. MARTIN, JR., Chief Circuit Judge.

This case raises an interesting question of sovereign immunity, specifically the question of whether the states gave up their sovereign immunity in bankruptcy matters under the Constitution. The case concerns an appeal from the district court, reversing a pretrial order of the bankruptcy court. H.J. Wilson seeks a refund of corporate excise taxes. The bankruptcy court ruled that Massachusetts' sovereign...

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