Cunningham v. Georgia Department of Revenue (In Re Cunningham)

MEMORANDUM OPINION

JOHN T. LANEY, III, Bankruptcy Judge.

On February 7, 2002, the court held a hearing on the Georgia Department of Revenue’s (“State of Georgia”) motion to dismiss Debtor’s complaint for the determination of tax liability. During the hearing, the court raised the issue of abstention and allowed the parties to submit letter briefs addressing the abstention issue. At the conclusion of the hearing, the court took under advisement the issue of abstention and the State of Georgia’s motion to dismiss. After considering the parties’ briefs and the applicable statutory and case law,…