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IN RE BYERLY

Bankruptcy No. 92-90892-7, Adv. Nos. 92-9046, 92-9048.

154 B.R. 718 (1992)

In re John William BYERLY, Debtor. John William BYERLY, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, S.D. Indiana, New Albany Division.

December 17, 1992.

Attorney(s) appearing for the Case

Scott T. Miller, Corydon, IN, for plaintiff.

Steven E. Cole, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant, I.R.S.

MEMORANDUM

BASIL H. LORCH, III, Bankruptcy Judge.

This matter is before the Court on the MOTION TO DISMISS AND ABSTAIN and the MEMORANDUM IN SUPPORT OF MOTION TO DISMISS AND ABSTAIN which were filed by the Internal Revenue Service on October 26, 1992. The Internal Revenue Service is seeking a dismissal of the COMPLAINT BY DEBTOR TO DETERMINE LIABILITY AND DISCHARGEABILITY OF TAX DEBT which was filed on July 8, 1992. The ANSWER TO MOTION TO DISMISS and the...

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