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U.S. v. CHATMAN ELEC. SERVICES, INC.

Civ. A. No. 86-3156, Bankruptcy No. 86-217, Adv. No. 86-97.

82 B.R. 646 (1987)

UNITED STATES of America, Appellant, v. CHATMAN ELECTRICAL SERVICES, INC., Appellee. In re CHATMAN ELECTRICAL SERVICES, INC., Debtor. CHATMAN ELECTRICAL SERVICES, INC., Plaintiff, v. UNITED STATES of America, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States District Court, District of Columbia.

November 6, 1987.

Attorney(s) appearing for the Case

Stephanie Wickouski, Bethesda, Md., for plaintiff.

S. Martin Teel, Jr., Iryna A. Kwasny, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

NORMA HOLLOWAY JOHNSON, District Judge.

This case comes before the Court on appeal from a decision of the bankruptcy court enjoining the Internal Revenue Service (IRS) from assessing a tax liability against James Chatman. Appellant, United States, maintains that the bankruptcy court lacked jurisdiction to issue such an order because it lacks general subject matter jurisdiction, and because both the doctrine of sovereign immunity and the...

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