U.S. v. BOND

Docket No. 12-4803-bk.

762 F.3d 255 (2014)

UNITED STATES of America, Plaintiff-Appellee, v. Edward P. BOND, Liquidating Trustee of the Liquidating Trust U/A/W PT1 Communications, Inc., Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided: August 13, 2014.


Attorney(s) appearing for the Case

Laurence May , Cole, Schotz, Meisel, Forman & Leonard, P.A., New York, N.Y., ( Therese Scheuer , on the brief), for Appellant.

Peter Sklarew ( Kenneth W. Rosenberg , Kathryn Keneally , Assistant Attorney General, Bruce R. Ellisen , on the brief), United States Department of Justice, Tax Division, Washington, D.C. ( Loretta E. Lynch , United States Attorney for the Eastern District of New York, Brooklyn, N.Y., of counsel), for Appellee.

Before: JACOBS, SACK and LOHIER, Circuit Judges.


DENNIS JACOBS, Circuit Judge:

Pursuant to the Chapter 11 plan of reorganization in this case, all tax refund claims of a bankruptcy estate were assigned to a liquidating trust. Edward P. Bond, the trustee of the liquidating trust ("Liquidating Trustee"), filed a federal income tax refund claim in bankruptcy court. The government asserted (1) that its waiver of sovereign immunity for bankruptcy court adjudication of tax refund claims filed by bankruptcy trustees...

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