Legal Opinion

H.J. Wilson Co. v. Commissioner of Revenue of Massachusetts (In Re Service Merchandise Co.)

District Court, M.D. Tennessee

Decided June 15, 2001No. 3:01-0200. Bankruptcy No. 399-02649. Adversary No. 300-0327APublishedCited by 7 opinions

1Opinion of the Court

MEMORANDUM

CAMPBELL, District Judge.

This is an appeal from the Bankruptcy Court’s Order of February 9, 2001, denying the Defendant/Appellant Commonwealth of Massachusetts’ Motion to Dismiss for Lack of Jurisdiction and Motion for Determination that this Adversary Proceeding Is Not a Core Proceeding and Motion for Mandatory Abstention or, in the alternative, for Permissive Abstention. For the reasons stated herein, the Bankruptcy Court’s Order is REVERSED and the case is REMANDED for disposition not inconsistent with this opinion.

The fundamental question presented in this appeal is whether the…

2Cases cited20 opinions

  1. Edelman v. JordanSupreme Court of the United States · 1974
  2. Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
  3. College Savings Bank v. Florida Prepaid Postsecondary Education Expense BoardSupreme Court of the United States · 1999
  4. Gardner v. New JerseySupreme Court of the United States · 1947
  5. Hoffman v. Connecticut Department of Income MaintenanceSupreme Court of the United States · 1989

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3Cited by7 opinions

  1. Jarrett v. Ohio, Dept. of Taxation (In Re Jarrett)United States Bankruptcy Court, N.D. Ohio · 2002
  2. Claxton v. United States (In Re Claxton)United States Bankruptcy Court, N.D. Illinois · 2002
  3. Alabama Department of Human Resources v. LewisDistrict Court, S.D. Alabama · 2002
  4. In Re Microage Corp.United States Bankruptcy Court, D. Arizona · 2003
  5. Goldin v. Montana (In Re Pegasus Gold Corp.)United States Bankruptcy Court, D. Nevada · 2002

2 more not listed; retrieve them via the Exa API.

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