SOFAER, District Judge:
This appeal from several orders of Bankruptcy Judge Lewittes has been unduly complicated by the parties' excessive and unhelpful argumentation. When the extraneous issues are pushed aside, the appeal presents a comparatively simple question: did the Bankruptcy Judge err in abstaining from determining the taxes owed the City by Debtor and in allowing the City to foreclose on its tax liens against Debtor's property? Because the Bankruptcy Court...
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