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IN RE MOULTON

Bankruptcy No. 80-0822-8P3, Adv. No. 91-853.

146 B.R. 495 (1992)

In re Earl J. MOULTON, Jr. and Wanda Sue Moulton, Debtors. Earl J. MOULTON, Jr. and Wanda Sue Moulton, Plaintiff, v. UNITED STATES of America DEPT. of TREASURY-INTERNAL REVENUE SERVICE, D.W. Rucker and P. Dougherty, Defendants.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

October 8, 1992.

Attorney(s) appearing for the Case

Malka Isaak, Tampa, Fla., for debtors.

Chris Larimore, Bradenton, Fla., Chapter 13 trustee.

U.S. Atty., Tampa, Fla.

U.S. Atty. Gen., Washington, D.C., for U.S.

ORDER DENYING UNITED STATES' MOTION TO DISMISS

ALEXANDER L. PASKAY, Chief Judge.

THIS CAUSE came on for hearing with notice to all parties of interest to consider a Motion filed by the United States (Government) to Dismiss the Debtors' Complaint based on the Court's alleged lack of subject matter jurisdiction. The Court has considered the Motion, together with the record, has heard argument of counsel, and now finds and concludes as follows:

On January...

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