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IN RE JOHNSTON

Bankruptcy No. 93-10725-BKC-AJC. Adv. No. 93-0917-BKC-AJC-A.

163 B.R. 890 (1993)

In re Newman JOHNSTON, III, Debtor. David C. PROFILET, Trustee, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, S.D. Florida.

December 13, 1993.

Attorney(s) appearing for the Case

Ellen Sue Venzer, Profilet & Venzer, P.A., Miami, FL, for trustee.

Kendall B. Coffey, U.S. Atty., Miami, FL, Mark Stier, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for U.S.

Ellen S. Farry, Denver, CO, for debtor.

ORDER DENYING UNITED STATES' MOTION TO DISMISS ADVERSARY FOR LACK OF JURISDICTION

A. JAY CRISTOL, Chief Judge.

THIS CAUSE was heard October 27, 1993 at 11:00 upon the United States of America's Motion to Dismiss Adversary for Lack of Jurisdiction. The issue presented is whether Section 106(a) of the Bankruptcy Code, which waives the United States' sovereign immunity, is applicable to this case.

FACTS

On September 28, 1992...

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