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IN RE JACKSON

No. 7-88-00952-HPB.-11. Civil Action No. 95-154-B.

190 B.R. 808 (1995)

In re Raymond C. JACKSON, Debtor. UNITED STATES of America, Appellant, v. Raymond C. JACKSON, Appellee.

United States District Court, W.D. Virginia, Big Stone Gap Division.

November 28, 1995.

Attorney(s) appearing for the Case

S. Randall Ramseyer, Asst. U.S. Attorney, Western District of Virginia, Roanoke, VA, for Appellant.

Robert T. Copeland, Abingdon, VA, for Appellee.

MEMORANDUM OPINION

TURK, District Judge.

This is an appeal by the United States of America from an order of the United States Bankruptcy Court for the Western District of Virginia denying its motion to dismiss the Chapter 11 case of Raymond C. Jackson. This court has jurisdiction and grants leave to appeal pursuant to 28 U.S.C. § 158. The United States, on behalf of the Internal Revenue Service ("IRS"), asserts that the bankruptcy court abused...

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