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IN RE R & L REFUNDS

Bankruptcy No. 1840243, Adv. No. 1840034.

45 B.R. 733 (1985)

In re R & L REFUNDS, Debtor. R & L REFUNDS, Plaintiff, v. UNITED STATES of America (Internal Revenue Service), Defendant.

United States Bankruptcy Court, W.D. Kentucky.

January 17, 1985.

Attorney(s) appearing for the Case

Henry Dickinson, Glasgow, Ky., for plaintiff.

Ray White, Bowling Green, Ky., for plaintiff.

Michael J. Salem, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

James L. Kerr, Asst. U.S. Atty., Louisville, Ky., for defendant.

MEMORANDUM OPINION

MERRITT S. DEITZ, Jr., Bankruptcy Judge.

One of the oldest principles of Anglo-American jurisprudence, the doctrine of sovereign immunity, emerges as an early consideration in this dispute between the Internal Revenue Service and a tax-refund merchant seeking safe haven in Chapter 11. The question is before us on an IRS motion to dismiss, for lack of subject matter jurisdiction, the debtor's complaint for a turnover of certain tax refund...

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