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IN RE GIBSON

Bankruptcy No. 691-64555-psh13. Adv. No. 93-6250-psh.

176 B.R. 910 (1994)

In re Ronald C. GIBSON, Debtor. Ronald C. GIBSON, Plaintiff, v. UNITED STATES of America; Internal Revenue Service; Environmental Protection Agency; Department of Housing and Urban Development, Defendants.

United States Bankruptcy Court, D. Oregon.

October 5, 1994.

Attorney(s) appearing for the Case

William P. Koontz, Cottage Grove, OR, for plaintiff/debtor.

Susan Henderson, U.S. Dept. of Justice, Washington, DC, for IRS.

Herbert C. Sundby, Portland, OR, for EPA and HUD.

MEMORANDUM OPINION

POLLY S. HIGDON, Bankruptcy Judge.

The purpose of this opinion is to announce my decision on the defendants Environmental Protection Agency's and Department of Housing and Urban Development's motion to dismiss the plaintiff's amended complaint. The motion is filed under both Federal Rule of Civil Procedure 12(b)(1) and 12(b)(6) which govern bankruptcy proceedings through Bankruptcy Rule 7012.

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