Melvin v. Internal Revenue Service (In Re Melvin)

MEMORANDUM DECISION

WILLIAM R. SAWYER, Bankruptcy Judge.

This Adversary Proceeding came before the Court for hearing on the Motion to Abstain and Dismiss filed by Defendant United States of America. The Court heard argument on March 3, 2009. Plaintiffs George Ladon Melvin and Teresa Annette Melvin were present by counsel Collier H. Espy, Jr., and the United States was present by its Trial Attorney Gregory L. Jones. For the reasons set forth below, the motion is DENIED.

I. FACTS

The Debtors filed a petition in bankruptcy pursuant to Chapter 7 on September 25, 2008. The Debtors’ filings indicate…