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IN RE DEEL

Bankruptcy No. 7-84-00214-A, Adv. No. 7-86-0070.

65 B.R. 230 (1986)

In re Lando DEEL, Betty J. Deel, Debtors. Lando DEEL, et uxor, Plaintiffs, v. UNITED STATES of America/INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Virginia, Abingdon Division.

September 23, 1986.

Attorney(s) appearing for the Case

Copeland, Molinary & Bieger, Abingdon, Va., for debtor/plaintiffs.

John Perry Alderman, U.S. Atty., Roanoke, Va., and Robert K. Coulter, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

Robert E. Wick, Jr., Bristol, Va., trustee.

MEMORANDUM OPINION

H. CLYDE PEARSON, Bankruptcy Judge.

The issue is this Court's jurisdiction to hear the within Complaint.

The Debtors filed in this Court their petition under Chapter 7 and, thereafter, on March 14, 1986, filed the within Complaint seeking a determination of the dischargeability of a tax liability asserted by the Internal Revenue Service ("IRS"). The United States filed a motion to dismiss, as well as an Answer to the Complaint...

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