Kaufman v. United States (In Re Kaufman)

MEMORANDUM DECISION AND ORDER

SIDNEY M. WEAVER, Chief Judge.

THIS CAUSE came on before the Court on May 30, 1990, upon the Complaint to Determine Tax Liability filed by the Debt- or, Stanley Kaufman, and upon the Motion for Abstention filed by the Defendant, United States of America. For the following reasons, the Court abstains from hearing this adversary proceeding and determining the Debtor’s tax liabilities.

The Debtor filed a petition under Chapter 7 of the Bankruptcy Code (11 U.S.C.) on December 8, 1989. See In re Kaufman, Case No. 89-26471-BKC-SMW (S.D.Fla.) The notice for the meeting of…