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BROCKENBROUGH v. COMMISSIONER, I.R.S.

Civ. A. No. 84-0010-C.

61 B.R. 685 (1986)

Ronnie K. BROCKENBROUGH, Plaintiff, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Defendant.

United States District Court, W.D. Virginia, Charlottesville Division.

February 12, 1986.

Attorney(s) appearing for the Case

Leroy R. Hamlett, Jr., Charlottesville, Va., for plaintiff.

S. Martin Teel, Jr., Civil Trial Section, Central Region, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

MICHAEL, District Judge.

This action is before the court pursuant to 28 U.S.C. § 1334, and Bankruptcy Rule 8001, on the debtor's appeal of the Bankruptcy Court's dismissal of his Chapter 13 (11 U.S.C. § 1301, et seq.) bankruptcy proceeding. The issues have been briefed and argued and are ripe for disposition by this court. For the reasons set forth below, the decision of the Bankruptcy Court shall be affirmed.

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