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IN RE DEBEAUBIEN

Bankruptcy No. 3-82-00777, Adv. No. 3-82-0771.

27 B.R. 713 (1983)

In re Philip Francis DEBEAUBIEN, Jr. and wife, Mildred Susan Blevins Marlow Debeaubien, d/b/a Continental Trading Co., Eldorado Trailer Co. and Sign Distributors, Debtors. UNITED AMERICAN BANK IN WASHINGTON COUNTY, Plaintiff, v. Philip Francis DEBEAUBIEN, Jr., and wife, Mildred Susan Blevins Marlow Debeaubien, d/b/a Continental Trading Co., Eldorado Trailer Co. and Sign Distributors; United States of America; William L. Lancaster, III, Trustee; Elizabethton Federal Savings & Loan Association, Defendants.

United States Bankruptcy Court, E.D. Tennessee.

February 7, 1983.

Attorney(s) appearing for the Case

Bryant, Price, Brandt, Fox, Booze & Beeson, Earl R. Booze, Johnson City, Tenn., for plaintiff.

Johnson & Davis, Walter Lee Davis, Jr., Johnson City, Tenn., for defendants Philip Debeaubien and Mildred Debeaubien.

Guy W. Blackwell, Greeneville, Tenn., for defendant United States.

William L. Lancaster, III, Johnson City, Tenn., trustee.

Allen, Nelson & Bowers, John L. Bowers, Jr., Elizabethton, Tenn., for defendant Elizabethton Federal Sav. & Loan Ass'n.

MEMORANDUM

CLIVE W. BARE, Bankruptcy Judge.

The jurisdiction of this court over both the subject matter in this case and the United States of America is at issue. Plaintiff United American Bank in Washington County1 alleges the court has jurisdiction over the subject matter and the United States, pursuant to the provisions of the Bankruptcy Code and 26 U.S.C.A. § 7426(a)(1) (1967).2 Citing &...

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