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IN RE JULIEN CO.

Bankruptcy No. 90-20283-B, Adv. No. 90-0324.

136 B.R. 760 (1991)

In re the JULIEN COMPANY, Debtor. Jack F. MARLOW, Trustee for the Julien Company, Plaintiff, v. The UNITED STATES of America, Defendant. v. Sarah J. HOHENBERG, Thomas M. and Juliet H. Thompson, Letitia C. Hohenberg, Adam E. Hohenberg, Mary M.G. Hohenberg, Jason A. Baum Hohenberg, Rachel H. Hohenberg (Minor), and Julien J. Hohenberg, Third-Party Defendants.

United States Bankruptcy Court, W.D. Tennessee, W.D.

December 27, 1991.

Attorney(s) appearing for the Case

Carol C. Priest, Trial Atty., Tax Div., U.S. Department of Justice, Washington, D.C.

William Siler, Asst. U.S. Atty., Memphis, Tenn.

John McQuiston, II, Evans & Petree, Memphis, Tenn., for third-party defendants.

Robert J. D'Agostino, Law Offices of William L. Norton, Jr., Atlanta, Ga., for Julien J. Hohenberg.

David J. Cocke, Borod & Kramer, Memphis, Tenn., for Jack F. Marlow, trustee.

Julie C. Chinn, Asst. U.S. Trustee, Memphis, Tenn.

MEMORANDUM OPINION AND ORDER REGARDING MOTION TO DISMISS FILED BY THIRD PARTY DEFENDANTS

WILLIAM H. BROWN, Bankruptcy Judge.

This cause is before the court on the motion of the third party defendants to dismiss the third party complaint filed by the United States of America (Internal Revenue Service). At issue is whether this bankruptcy court possesses the subject matter jurisdiction necessary to hear the third party complaint in this adversary proceeding...

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