Davidson's of Pikeville, Inc. v. United States (In Re Davidson's of Pikeville, Inc.)

MEMORANDUM OPINION

WILLIAM S. HOWARD, Bankruptcy Judge.

This matter is before the Court on the defendant’s Motion to Dismiss, or in the Alternative, for Summary Judgment. The plaintiff has filed a response. This Court has jurisdiction of this matter pursuant to 28 U.S.C. § 1334(b); it is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(A).

This matter was initiated by the filing of the plaintiff’s Complaint on December 3, 1991. Therein the plaintiff sought the issuance of a preliminary and permanent injunction against the defendant, prohibiting collection efforts or the institution of a tax…