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IN RE ZERA

Civ. No. H-84-830 (PCD).

72 B.R. 997 (1987)

In re Edward ZERA, Debtor. Martin W. HOFFMAN, Trustee, Plaintiff/Appellee/Cross-Appellant, v. STATE OF CONNECTICUT, DEPARTMENT OF REVENUE SERVICES, Defendant/Appellant/Cross-Appellee.

United States District Court, D. Connecticut.

May 8, 1987.

Attorney(s) appearing for the Case

Jonathon L. Ensign, Asst. Atty. Gen., Hartford, Conn., for Conn. Dept. of Revenue.

Martin W. Hoffman, Hartford, Conn., trustee.

MEMORANDUM OF DECISION

DORSEY, District Judge.

This is an appeal and cross-appeal, pursuant to Bankruptcy Rule 8001 and 28 U.S.C. § 1334, from a ruling of the United States Bankruptcy Court (Krechevsky, J.) denying defendant's motion to dismiss plaintiff's complaint for lack of subject matter jurisdiction and failure to state a claim upon which relief can be granted, Rule 12(b)(1), (6), Fed.R.Civ.P. Hoffman v. State of Connecticut (In re Zera),<...

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