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IN RE LYLE

Bankruptcy No. 95-02286-8-U.S. Adv. No. S-95-00114-8-AP.

193 B.R. 750 (1995)

In re Roberta J. LYLE, Debtor. Roberta J. LYLE, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, E.D. North Carolina.

December 14, 1995.

Attorney(s) appearing for the Case

Lawrence P. Blaskopf, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for U.S.

David J. Pikul, Fayetteville, NC, for plaintiff.

ORDER GRANTING MOTION TO ABSTAIN

A. THOMAS SMALL, Chief Judge.

The matter before the court in this adversary proceeding is the motion to dismiss or abstain filed by the defendant, the United States of America, Internal Revenue Service (IRS). A hearing was held on December 13, 1995, in Raleigh, North Carolina. The motion to dismiss will be denied and the motion to abstain will be granted.

JURISDICTION

This bankruptcy court has jurisdiction...

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