United States Bankruptcy Court, W.D. Michigan March 17, 2005, 19-00309 (Quality Stores, Inc. v. Vermont Department of Taxes (In Re Quality Stores, Inc.))

OPINION REGARDING DEFENDANT’S MOTION TO DISMISS ON BASIS OF SOVEREIGN IMMUNITY

JAMES D. GREGG, Bankruptcy Judge.

I.JURISDICTION

The court has jurisdiction over this bankruptcy case. 28 U.S.C. § 1334. The case and all related proceedings have been referred to this court for decision. 28 U.S.C. § 157(a) and L.R. 83.2(a) (W.D.Mich.).