MEMORANDUM AND ORDER
FREDERICK J. HERTZ, Bankruptcy Judge.
I
This action comes to be heard on a motion by the defendant, the Illinois Department of Revenue ("Department"), requesting that the court abstain from further proceedings on, or dismiss the complaint of, plaintiff, Northwest Beverage, Inc. ("Northwest"). Northwest's adversary complaint asks the court to vacate assessments which the Department caused to be issued, and for other appropriate...
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