Legal Opinion
Rowland v. United States Department of Treasury (In Re Rowland)
United States Bankruptcy Court, D. New Mexico
Decided April 1, 2010No. 19-10333PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION ON ABSTENTION
JAMES S. STARZYNSKI, Bankruptcy Judge.
This matter is before the Court on the Internal Revenue Service’s (“IRS”) Motion to Abstain (doc 11) and Plaintiffs Objection thereto (doc 12). IRS is represented by the United States Attorney (Jon E. Fisher) and Plaintiff is represented by William F. Davis & Assoc., P.C. (William F. Davis and Andrea D. Steiling). The parties agree this is a core proceeding. Complaint ¶ 3 (doc 1); Answer ¶ 3 (doc 9). See also In re Lipetzky, 64 B.R. 431, 434 (Bankr.D.Mont.1986). The Court has reviewed the briefs submitted by the parties,…
2Cases cited16 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- City Vending of Muskogee, Inc. v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1990
- New Haven Projects Ltd. Liability Co. v. City of New HavenCourt of Appeals for the Second Circuit · 2000
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
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3Cited by2 opinions
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