This Comment goes beyond the facts of In Re Soledad and examines the United States Government's assertion of a "monolith theory" of sovereign immunity giving one agency the power to determine assessments and set-off claims of other executive branch agencies. This Comment argues that this assertion, by which any claim by any governmental agency against the bankrupt would divest the bankruptcy court of jurisdiction, would threaten the administrative structure upon which the bankruptcy court rests. The Comment concludes by examining the 1978 Bankruptcy Act that addresses the issue of sovereign immunity, but leads to some confusion because of congressional comments surrounding the statute.
Jack R. Cohen,
In Re Soledad: The Bankruptcy Court's Jurisdiction over Funds Earned by Bankrupt When Multiple Government Claimants Assert Sovereign Immunity and a Right to Set-Off,
San Diego L. Rev.
Available at: https://digital.sandiego.edu/sdlr/vol16/iss2/15