Mlincek v. United States (In re Mlincek)

MEMORANDUM OF OPINION

ARTHUR I. HARRIS, Bankruptcy Judge.

Before the Court is the defendant’s motion to dismiss (Docket # 7). The defendant urges dismissal of this adversary proceeding because the plaintiffs complaint does not present a justiciable ease or controversy. Because the Court declines to exercise jurisdiction for prudential reasons, the defendant’s motion to dismiss is granted.

JURISDICTION

In the present case, the debtors have brought this adversary proceeding under 11 U.S.C. § 523(a)(1), which excepts from discharge any debt—

for a tax or a customs duty-

(A) of the kind and for the…