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U.S. v. KAPLAN

Civ. A. No. 92-11109-S, Bankruptcy No. 91-4278, Adv. No. 92-4089.

146 B.R. 500 (1992)

UNITED STATES of America, Plaintiff, v. David R. KAPLAN, et al., Defendants.

United States District Court, D. Massachusetts.

October 19, 1992.

Attorney(s) appearing for the Case

George P. Eliopoulos, U.S. Dept. of Justice, Tax Div., Washington, D.C., for plaintiff.

Joseph Hewes Reinhardt, Hendel, Collins & Newton, Springfield, Mass. and Anthony J. Piraino, Jr., John's Island, S.C., for defendants.

MEMORANDUM AND ORDER ON PLAINTIFF'S MOTION TO WITHDRAW REFERENCE TO BANKRUPTCY COURT OR IN THE ALTERNATIVE TO ENJOIN THE BANKRUPTCY COURT

SKINNER, District Judge.

This matter is before this court on the Internal Revenue Service's (IRS) motion, made pursuant to 28 U.S.C. § 157(d), to withdraw the reference to the bankruptcy court of two related adversary actions filed in the bankruptcy court. This motion is denied because it was not timely filed nor was...

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