District Court, E.D. California October 24, 2003, CIV. S 03-0599 MCE (Goldberg v. Ellett (In Re Ellett))

MEMORANDUM AND ORDER

ENGLAND, District Judge.

Appellant Gerald Goldberg (“Goldberg”) Executive Director of the Franchise Tax Board (“FTB”), appeals the Bankruptcy Court’s Order denying his motion to dismiss adversary proceedings filed by Debt- or and Appellee, James Ellett (“Ellett”). Goldberg asserts that the Supreme Court’s recent decision in

Federal Maritime Commission v.