U.S. Court of Appeals for the Sixth Circuit, 1992

Internal Revenue Service v. Nordic Village, Inc.

U.S. Court of Appeals for the Sixth Circuit · Decided April 27, 1992 · Joiner, Kennedy, Wellford

963 F.2d 118 (Federal Reporter, Second Series)

Counsel

Charles M. Greene, U.S. Dept, of Justice, Tax Div., Washington, D.C., William J. Kopp, Asst. U.S. Atty., Office of the U.S. Atty., Cleveland, Ohio, Gary R. Allen, Acting Chief (briefed), Murray S. Horwitz, Gary D. Gray (argued and briefed), John A. Dudeck, U.S. Dept, of Justice, Appellate Section, Tax Div., Washington, D.C., for plaintiff-appellant., David 0. Simon, Law Offices of David O. Smith, Cleveland, Ohio, for defendant-ap-pellee.

Cases that cite this one

1 later published case cites this decision.

In re Nordic Village, Inc. (6th Cir. 1992)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

ORDER

The Supreme Court has reversed the judgment and opinion previously entered in this action in which we affirmed the District Court’s judgment that the United States had waived its sovereign immunity with respect to the trustee’s claim. That Court has now held that the United States did not waive its sovereign immunity under section 106(c) of the Bankruptcy Code. Thus, the District Court lacked jurisdiction to entertain the trustee’s claim for monetary relief.

In accordance with the Supreme Court’s judgment, — U.S. —, 112 S.Ct. 1011, 117 L.Ed.2d 181 (1992), we now REVERSE the judgment of the District Court.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.