In Re SE Hornsby & Sons Sand and Gravel Co.

WESLEY W. STEEN, Bankruptcy Judge.

REASONS FOR DENIAL OF MOTION TO ABSTAIN

This opinion is, unfortunately, the first of many that will attempt to analyze the jurisdictional maze constructed by Congress in 1984.

I. Facts

This bankruptcy case results from, or at least is in large part founded in, difficulties between father, Stanley E. Hornsby (hereinafter “Stanley”) and son, Michael E. Hornsby (hereinafter “Michael”). The debtor is S.E. Hornsby & Sons Sand and Gravel Co., Inc. (hereinafter “Debtor”), a Louisiana corporation formed about November 19,1975. 1 Stanley was the founder of the company; 2…