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IN RE GRUBBS CONST. CO.

Bankruptcy Nos. 03-08573-8W1, 03-08222-8W1, Adversary No. 04-545.

321 B.R. 346 (2005)

In re GRUBBS CONSTRUCTION COMPANY and John Gary Grubbs, Debtors. Grubbs Construction Company, Plaintiff, v. The Florida Department of Revenue, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

February 25, 2005.

Attorney(s) appearing for the Case

Fred Rudzik, Esq., Tallahassee, FL, Gordon L. Kiester, Esq., Mango, FL, for Defendant.

David S. Jennis, Esq., Chad S. Bowen, Esq., Ryan S. Marsteller, Esq., Jennis & Bowen, P.L., Tampa, FL, for Plaintiff.

MEMORANDUM DECISION AND ODER GRANTING SUMMARY JUDGMENT IN FAVOR OF THE FLORIDA DEPARTMENT OF REVENUE

MICHAEL G. WILLIAMSON, Bankruptcy Judge.

A state is deemed to have waived its sovereign immunity from a suit to avoid a fraudulent transfer in bankruptcy court by filing a proof of claim relating to the same transaction or occurrence giving rise to the estate's fraudulent transfer action against the state. In this case, The Florida Department of Revenue...

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